Canto 1, Chapter 7, Text 5
yayā sammohito jīva
ātmānaṁ tri-guṇātmakam
paro ’pi manute ’narthaṁ
tat-kṛtaṁ cābhipadyate
Due to this external energy, the living entity, although transcendental to the three modes of material nature, thinks of himself as a material product and thus undergoes the reactions of material miseries.