asaktam sarva-bhrc caiva
nirgunam guna-bhoktr ca
The Supersoul is the original source of all senses, yet He is without senses. He is unattached, although He is the maintainer of all living beings. He transcends the modes of nature, and at the same time He is the master of all the modes of material nature.
Commentary by Srila Prabhupada
The Supreme Lord, although the source of all the senses of the living entities, doesn’t have material senses like they have. Actually, the individual souls have spiritual senses, but in conditioned life they are covered with the material elements, and therefore the sense activities are exhibited through matter. The Supreme Lord’s senses are not so covered. His senses are transcendental and are therefore called nirguna. Guna means the material modes, but His senses are without material covering. It should be understood that His senses are not exactly like ours.
Although He is the source of all our sensory activities, He has His transcendental senses, which are uncontaminated. This is very nicely explained in the Shvetasvatara Upanishad (3.19) in the verse apani-pado javano grahita. The Supreme Personality of Godhead has no hands which are materially contaminated, but He has His hands and accepts whatever sacrifice is offered to Him. That is the distinction between the conditioned soul and the Supersoul. He has no material eyes, but He has eyes—otherwise how could He see? He sees everything—past, present and future. He lives within the heart of the living being, and He knows what we have done in the past, what we are doing now, and what is awaiting us in the future. This is also confirmed in Bhagavad-gita: He knows everything, but no one knows Him. It is said that the Supreme Lord has no legs like us, but He can travel throughout space because He has spiritual legs. In other words, the Lord is not impersonal; He has His eyes, legs, hands and everything else, and because we are part and parcel of the Supreme Lord we also have these things. But His hands, legs, eyes and senses are not contaminated by material nature.
Bhagavad-gita also confirms that when the Lord appears He appears as He is by His internal potency. He is not contaminated by the material energy, because He is the Lord of material energy. In the Vedic literature we find that His whole embodiment is spiritual. He has His eternal form, called sac-cid-ananda-vigraha [Bs. 5.1]. He is full of all opulence. He is the proprietor of all wealth and the owner of all energy. He is the most intelligent and is full of knowledge. These are some of the symptoms of the Supreme Personality of Godhead. He is the maintainer of all living entities and the witness of all activity. As far as we can understand from Vedic literature, the Supreme Lord is always transcendental. Although we do not see His head, face, hands or legs, He has them, and when we are elevated to the transcendental situation we can see the Lord’s form. Due to materially contaminated senses, we cannot see His form. Therefore the impersonalists, who are still materially affected, cannot understand the Personality of Godhead.
Commentary by Sri Visvanatha Cakravarti Thakur
He illuminates all the senses and sense objects (guna). The sruti says tac caksusas caksuh (Kena Upanisad 1.2): He inspires the sight of the eye. Or the meaning can be “He shines forth or exists with all the senses and objects of the senses such as sound.” He however is also without all senses (sarvendriya vivarjitam). This means he is without material senses. This meaning is valid because it is well known in the srutis that he is the abode of the svarupa sakti, his spiritual energies. The sruti says:
apani-pado javano grahlta pasyaty acaksuh sa srnoty akarnah.
Without hands and feet he moves and receives. Wthout eyes he sees. Without ears he hears. Svetasvatara Upanisad 3.1
parasya saktir bahudhaiva sruyate svabhaviki jnana-bala-kriya ca
The energy of the Lord is divided into jnana, bala and kriya saktis.
Svetasvatara Upanisad 6.8
He is without attachment (asaktam), and also maintains everything within his form of Visnu (sarva bhrt). He has a form without the material gunas of sattva, rajas and tamas (nirguna). But he is the enjoyer or taster of the six gunas or bhagas known as aisvarya, virya, yasas, sri, jnana and vairagya (guna bhoktr).