Bhagavad Gīta Bhāshya and Tātparya
B.G 14.26
māṁ ca yo'vyabhicāreṇa bhaktiyogena sevate। sa guṇān samatītyaitān brahmabhūyāya kalpate ॥26॥
He who serves me with unwavering devotion transcends these qualities and becomes eligible to attain purity of emotion and intent, aligning with divine qualities of Brahman.
Gīta Tātparya 14.26
One who ends the bondage created by that (Prakrti) for the sake of attaining that greater Lord Vishnu is said to 'transcend'. After transcending the three qualities, one seeks the grace of the goddess Mahalakshmi. Blessed by her, he becomes a devotee of Vishnu and attains the abode of Lord Vishnu.
"lakṣmyādibhiḥ kṛto bandho yo'nādiḥ puruṣasya tu। tamatyetīha yo vidvān sa vijñeyo guṇātyayī॥"
"The wise one, who transcends the beginningless bondage created by Lakshmi, i.e. Prakrti, and others for the being, is known to be beyond the qualities in this world itself."
iti ca pravṛtte।
- stated thus in Pravṛti testimonial.
tatkṛtabandhātyayāt tadadhikaviṣṇuprāpteśca tadatyayītyucyate। yathā dvārapālamatītya rājānaṃ gacchatīti।
One who ends the bondage created by that (Prakrti) for the sake of attaining that greater Lord Vishnu is said to 'transcend'. Just as one bypasses the gatekeeper to reach the king.
brahmaṇi bhūyaṃ brahmabhūyam। brahmeti prakṛtā mahālakṣmīḥ।
The word 'brahmabhūyam', means becoming more in Brahman. The goddess Lakshmi, reprasenting Prakrti is also considered to be in Brahma.
"atītya trīṇi rūpāṇi mahālakṣmīṃ prapadyate। tayā tvanugṛhīto'sau vaiṣṇavo viṣṇugo bhavet॥"
"After transcending the three qualities, one seeks the grace of the goddess Mahalakshmi. Blessed by her, he becomes a devotee of Vishnu and attains the abode of Lord Vishnu."
iti ca ॥26॥
- stated thus as well.

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बहुचित्रजगद्बहुधाकरणात् परशक्तिरनन्तगुणः परमः ।
सुखरूपममुष्य पदं परमं स्मरतस्तु भविष्यति तत्सततम् ॥
"The one who has created this variegated vast universe with varied forms has infinite power and is of infinite auspicious qualities. He certainly bestows the highest state of bliss to those who meditate on his ever happy essence." -Dwādasha stōtra 4.3

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