The Supreme Lord, although the source of all the senses of the living entities, doesn't have material senses like they have. Actually, the individual souls have spiritual senses, but in conditioned life they are covered with the material elements, and therefore the sense activities are exhibited through matter. The Supreme Lord's senses are not so covered. His senses are transcendental and are therefore called nirguṇa. Guṇa means the material modes, but His senses are without material covering. It should be understood that His senses are not exactly like ours. Although He is the source of all our sensory activities, He has His transcendental senses, which are uncontaminated. This is very nicely explained in the Śvetāśvatara Upaniṣad (3.19) in the verse apāṇi-pādo javano grahītā.
(Bhagavad-Gita----13:15----purport).

In the material world there is the trinity of the three material qualities. Lord Viṣṇu has accepted the superintendence of the quality of goodness, which is the source of religion, knowledge, austerity, renunciation, opulence, etc. Because of this, actual peace, prosperity, knowledge and religion can be attained when the living entities are under the control of the quality of goodness in the material world. As soon as they are subjected to the control of the other two qualities, namely passion and ignorance, their precarious conditional life becomes intolerable. But Lord Viṣṇu, in His original position, is always nirguṇa, which means transcendental to these material qualities. Guṇa means "quality," and nir means "negation." This does not indicate, however, that He has no qualities; He has transcendental qualities by which He appears and manifests His pastimes. The positive transcendental qualitative manifestation is unknown to the students of the Vedas as well as to the great stalwart demigods like Brahmā and Śiva. Actually, the transcendental qualities are manifested only to the devotees. As confirmed in Bhagavad-gītā, simply by discharging devotional service one can understand the transcendental position of the Supreme Lord. Those who are in the mode of goodness can partially enter into the transcendental understanding, but it is advised in Bhagavad-gītā that one has to surpass this. The Vedic principles are based on the three qualities of the material modes. One has to transcend the three qualities, and then one can be situated in pure and simple spiritual life.
(Srimad Bhagavatam----4:7:40----purport).

Virtue, or guṇa, means to remain steadfast in the object of one's particular platform of qualification. By developing the desire to reject one's accumulated material association by pursuing the injunctions of what is good and what is bad, all of one's inauspicious material activities become diminished. By devotional service to the Supreme Personality of Godhead all perfections are achieved. Anyone who renders service to the Supreme Lord by constant devotional service will be able to steadily fix his mind upon the Supreme Lord, and thus all desires for sense gratification sitting within the heart will be destroyed to the root. When one directly perceives the presence of the Supreme Lord, his false ego becomes completely eradicated; all of his doubts are shattered, and heaps of material activities become diminished to nil. For this reason the devotees of the Supreme Personality of Godhead do not consider knowledge and renunciation to be the means for achieving the highest benefit. Only in the heart of a person who is devoid of material desire and disinterested in material things can devotional service to the Lord arise. The piety and impiety that result from ritualistic injunctions and prohibitions cannot be applied to the unalloyed pure devotees of the Supreme Lord.
(Srimad Bhagavatam---11:20--summary).

In the Laghu-bhāgavatāmṛta, Śrīla Rūpa Gosvāmī, commenting upon the Lord's transcendental position beyond the material qualities, says that Viṣṇu, as the controller and superintendent of material nature, has a connection with the material qualities. That connection is called yoga. However, the person who directs a prison is not also a prisoner. Similarly, although the Supreme Personality of Godhead Viṣṇu directs or supervises the qualitative nature, He has no connection with the material modes of nature. The expansions of Lord Viṣṇu always retain their supremacy; they are never connected with the material qualities. One may argue that Mahā-Viṣṇu cannot have any connection with the material qualities, because if He were so connected, Śrīmad-Bhāgavatam would not state that material nature, ashamed of her thankless task of acting to induce the living entities to become averse to the Supreme Lord, remains behind the Lord in shyness. In answer to this argument, it may be said that the word guṇa means "regulation." Lord Viṣṇu, Lord Brahmā and Lord Śiva are situated within this universe as the directors of the three modes, and their connection with the modes is known as yoga. This does not indicate, however, that these personalities are bound by the qualities of nature. Lord Viṣṇu specifically is always the controller of the three qualities. There is no question of His coming under their control.
(Sri Caitanya Caritamrta----1:5:86----purport).

“The word "guṇa" means "quality." The qualities of Kṛṣṇa are transcendentally situated and are unlimited in quantity. All of the spiritual qualities are full of transcendental bliss."
(Sri Caitanya Caritamrta----2:24:41----purport).

As described in the beginning of the Vedānta-sūtra, the Supreme Person is the origin of all qualities. He is generally called nirguṇa. Nirguṇa means "whose qualities are beyond estimation." Guṇa means "quality," and nir means "beyond estimation." But impersonalists interpret this word nirguṇa as "having no quality." Because they are unable to estimate the qualities of the Lord in transcendental realization, they conclude that the Supreme Lord has no qualities. But that is actually not the position. The real position is that He is the original source of all qualities. All qualities are emanating constantly from Him. How, therefore, can a limited person count the qualities of the Lord? One may estimate the qualities of the Lord at one moment, but the next moment the qualities have increased; so it is not possible to make an estimation of the transcendental qualities of the Lord. He is therefore called nirguṇa, one whose qualities cannot be estimated.
(Krsna Book).