Srimad-Bhagavatam: Canto 4 - Chapter 1 - Verse 8


य एवं सन्तमात्मानमात्मस्थं वेद पूरुष: ।नाज्यते प्रकृतिस्थोऽपि तद्गुणै: स मयि स्थित: ॥ ८ ॥


ya evaṁ santam ātmānamātma-sthaṁ veda pūruṣaḥnājyate prakṛti-stho ’pitad-guṇaiḥ sa mayi sthitaḥ


Although within the material nature, one who is thus situated in full knowledge of the Paramātmā and ātmā is never affected by the modes of material nature, for he is always situated in My transcendental loving service.


When the Supreme Personality of Godhead appears in this material world, He is not affected by the modes of material nature. Similarly, those who are always connected with the Supreme Personality of Godhead, even though they be within the material body or the material world, are not affected by the material qualities. That is explained very nicely in Bhagavad-gītā (14.26): “One who is unflinchingly engaged in the devotional service of the Lord surpasses the material qualities and attains Brahman realization.” In this connection Śrīla Rūpa Gosvāmī says that if a person is always engaged in the service of the Lord with his body, words and mind, he is to be considered liberated although living in the material world.