CC Madhya 20.313
puruṣaḥ prakṛteḥ paraḥ
sa sarva-dṛg upadraṣṭā
taṁ bhajan nirguṇo bhavet
hariḥ — the Supreme Personality of Godhead, Viṣṇu; hi — certainly; nirguṇaḥ — transcendental to all material qualities; sākṣāt — directly; puruṣaḥ — the supreme enjoyer; prakṛteḥ — material nature; paraḥ — beyond; saḥ — He; sarva-dṛk — the seer of everything; upadraṣṭā — the overseer of everything; tam — Him; bhajan — by worshiping; nirguṇaḥ — transcendental to material qualities; bhavet — one becomes.
“ ‘Śrī Hari, the Supreme Personality of Godhead, is situated beyond the range of material nature; therefore He is the supreme transcendental person. He can see everything inside and outside; therefore He is the supreme overseer of all living entities. If someone takes shelter at His lotus feet and worships Him, he also attains a transcendental position.’
This is also a quotation from Śrīmad-Bhāgavatam (10.88.5).