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muktātmabhiḥ sva-hṛdaye paribhāvitāya
jñānātmane bhagavate nama īśvarāya
Although the Supreme Personality of Godhead comes into the material world, He is unaffected by the modes of material nature. This is confirmed in Īśopaniṣad. Apāpa-viddham: He is not contaminated. This same fact is described here. Guṇa-saṅga-vivarjitāya. Although the Supreme Personality of Godhead appears as an incarnation within this material world, He is unaffected by the modes of material nature. As stated in Bhagavad-gītā (9.11), avajānanti māṁ mūḍhā mānuṣīṁ tanum āśritam: foolish men with insufficient knowledge deride the Personality of Godhead because He appears just like a human being. Therefore the Supreme Personality of Godhead can be understood only by the muktātmā, the liberated soul. Muktātmabhiḥ sva-hṛdaye paribhāvitāya: only the liberated person can constantly think of Kṛṣṇa. Such a person is the greatest of all yogīs.
yoginām api sarveṣāṁ
śraddhāvān bhajate yo māṁ
sa me yuktatamo mataḥ
“Of all yogīs, he who always abides in Me with great faith, worshiping Me in transcendental loving service, is most intimately united with Me in yoga and is the highest of all.” (Bg. 6.47)