Bhagavad Gita Chapter 14, Verse 19

नान्यं गुणेभ्यः कर्तारं यदा द्रष्टानुपश्यति | गुणेभ्यश्च परं वेत्ति मद्भावं सोऽधिगच्छति ||

nānyaṁ guṇebhyaḥ kartāraṁ yadā draṣṭānupaśyati guṇebhyaś ca paraṁ vetti mad-bhāvaṁ so 'dhigacchati

When the seer perceives no agent other than the gunas and knows Me to be beyond the gunas, he attains My nature.

Krishna reveals the key to transcendence: 'Nānyaṁ guṇebhyaḥ kartāraṁ yadā draṣṭānupaśyati'—when the seer (draṣṭā) perceives (anupaśyati) no agent (kartāram) other (anyam) than the gunas. This is profound: you realize that the gunas themselves are the agents—everything happening is the play of the gunas. There's no separate 'you' doing things—it's the gunas acting. 'Guṇebhyaś ca paraṁ vetti mad-bhāvaṁ so 'dhigacchati'—and knowing (vetti) Me to be beyond (param) the gunas, he attains (adhigacchati) My nature (mad-bhāvam). This is the realization: the gunas are doing everything, but you, the soul, are separate from them. You're beyond the gunas, just like Krishna. When you realize this, you attain Krishna's nature—eternal, unchanging, beyond material modes. This is the foundation of transcendence.