The Lord is always transcendental

Source:SB 1.2.28-29

Lord Viṣṇu, or Vāsudeva, is always transcendentally situated. Even though He accepts the quality of goodness of the material world, He is still transcendental to all the material modes. The following example will clear that matter more explicitly. In the prison house there are the prisoners and the managers of the prison house. Both the managers and the prisoners are bound by the laws of the king. But even though the king sometimes comes in the prison, he is not bound by the laws of the prison house. The king is therefore always transcendental to the laws of the prison house, as the Lord is always transcendental to the laws of the material world.