The Individual Soul, called Kshetrajna, enjoys and suffers the action of these three qualities. He, however, is above them and they cannot touch Him. Freed from these qualities, He is again their enjoyer and sufferer. Having created them Himself, He is above them all.
एतान् गुणांस्तु क्षेत्रज्ञो भुङ्क्ते नैभिः स भुज्यते। निर्गुणो गुणभुक् चैव गुणस्रष्टा गुणाधिकः॥