B.G 7.13

त्रिभिर्गुणमयैर्भावैरेभिः सर्वमिदं जगत्। मोहितं नाभिजानाति मामेभ्यः परमव्ययम् ॥१३॥

These, deluded by three modes of nature, perceive the entire world, but do not know me, who am beyond them and imperishable.

Gīta Bhāshya 7.13

The supreme is beyond the three qualities, imperishable, and is not perceived by ignorant. The grammatical clarification is given on interpreting the suffix 'mayaṭ' as traditionally referring to that 'ātman' i.e. the supreme Lord. It does not refer to Māya.

तर्हि कथमेव न ज्ञायसे इत्यत आह - त्रिभिः इति।

Then, how is it that you are not known? To answer this, it is said, 'tribhiḥ' , i.e. by the three (modes of nature).

तादात्म्यार्थे मयट्। तच्चोक्तम्-

The affix 'mayat' is used to indicate that ātman. In this regard, it has been said...

"तादात्म्यार्थे विकारार्थे प्राचुर्यार्थे मयट् त्रिधा।"

"The affix 'mayat' is used in three ways: for that ātma, for defective transformation, and for predominance."

इति।

- stated thus.

न हि गुणकार्यभूता माया। 'गुणमयी' इति च वक्ष्यति। सिद्धं च कार्यस्यापि तादात्म्यम्-

'Māyā', the Illusion is indeed not the effect of the qualities (guṇas). And in further verses, it is addressed as - 'guṇamayi', i.e. composed of qualities. It is established that even the effect is due to that 'ātman' only:

"तादात्म्यं कार्यधर्मादेः संयोगो भिन्नवस्तुनोः।"

"That ātman (tādātmya) is different from the conjunction of the effect with their respective dharmas."

इति व्यासयोगे।

- thus stated in the Vyāsayoga.

भावैः पदार्थैः। सर्वे भावा दृश्यमाना गुणमयाः एते इति दर्शयति - 'एभिः' इति। ज्ञानिव्यावृत्त्यर्थम् - 'इदम्' इति। गुणमयदेहादिकं दृष्ट्वा ईश्वरदेहोऽपि तादृशः इति मायामोहितः इत्यर्थः। जगाद च व्यासयोगे -

The word 'bhāvaiḥ' indicates the objects or substances. All substance or whole of existence is perceived as composed of qualities, is demonstrated by the usage of the word 'ebhiḥ', i.e. by these. For the purpose of differentiating the perception of the wise, the word 'idam', i.e. this, is used. Having seen the body and other things composed of guṇas (qualities) one becomes deluded by illusion (Māyā) and thinks even the Lord's body is similar. This is the meaning. Hence, it is said in Vyāsayoga -

"गौणान् ब्रह्मादिदेहादीन् दृष्ट्वा विष्णोरपीदृशः। देहादिरिति मन्वानो मोहितोऽज्ञो जनो भृशम्॥"

"Having seen the secondary bodies of Brahmā and others, the ignorant person, greatly deluded, thinks that even the body of Vishnu is of the same kind, and believes so."

इति।

- stated thus.

एभ्यः गुणमयेभ्यः। 'गुणेभ्यः परम्' इति वक्ष्यमाणत्वात्। 'केवलो निर्गुणश्च' इत्यादिश्रुतिभ्यश्च। 'त्रैगुण्यवर्जितम्' इति चोक्तम् ॥१३॥

The word 'ebhyaḥ' is used to indicate those composed of qualities (guṇas). It is said - "The Supreme is beyond the qualities". There are Vedic testimonials stating "He alone is free from qualities". He is stated to be "devoid of the three qualities", as well.