B.G 7.13

tribhirguṇamayairbhāvairebhiḥ sarvamidaṁ jagat। mohitaṁ nābhijānāti māmebhyaḥ paramavyayam ॥13॥

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.

tarhi kathameva na jñāyase ityata āha - tribhiḥ iti।

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

tādātmyārthe mayaṭ। taccoktam

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

"tādātmyārthe vikārārthe prācuryārthe mayaṭ tridhā।"

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

iti।

- stated thus.

na hi guṇakāryabhūtā māyā। 'guṇamayī' iti ca vakṣyati। siddhaṁ ca kāryasyāpi tādātmyam -

'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:

"tādātmyaṁ kāryadharmādeḥ saṁyogo bhinnavastunoḥ।"

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

iti vyāsayoge।

- thus stated in the Vyāsayoga.

bhāvaiḥ padārthaiḥ। sarve bhāvā dr̥śyamānā guṇamayāḥ ete iti darśayati - 'ebhiḥ' iti। jñānivyāvr̥ttyartham - 'idam' iti। guṇamayadehādikaṁ dr̥ṣṭvā īśvaradeho'pi tādr̥śaḥ iti māyāmohitaḥ ityarthaḥ। jagāda ca vyāsayoge -

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 -

"gauṇān brahmādidehādīn dr̥ṣṭvā viṣṇorapīdr̥śaḥ। dehādiriti manvāno mohito'jño jano bhr̥śam॥"

"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."

iti।

- stated thus.

ebhyaḥ guṇamayebhyaḥ। 'guṇebhyaḥ param'' iti vakṣyamāṇatvāt। 'kevalo nirguṇaśca' ityādiśrutibhyaśca। 'traiguṇyavarjitam' iti coktam ॥13॥

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.