Śrīla Rūpa Gosvāmī, after consulting various scriptures, has enumerated the transcendental qualities of the Lord as follows: 1) beautiful features of the entire body; 2) marked with all auspicious characteristics; 3) extremely pleasing; 4) effulgent; 5) strong; 6) ever-youthful; 7) a wonderful linguist; 8) truthful; 9) talks pleasingly; 10) can speak fluently in all languages; 11) highly learned; 12) highly intelligent; 13) a genius; 14) artistic; 15) extremely clever; 16) expert; 17) grateful; 18) firmly determined; 19) an expert judge of time and circumstances; 20) sees and speaks on the authority of Vedas, or scriptures; 21) pure; 22) self-controlled; 23) steadfast; 24) forebearing; 25) forgiving; 26) grave; 27) self-satisfied; 28) possesses equilibrium; 29) magnanimous; 30) religious; 31) heroic; 32) compassionate; 33) respectful; 34) gentle; 35) liberal; 36) shy; 37) the protector of surrendered souls; 38) happy; 39) the well-wisher of devotees; 40) controlled by love; 41) all-auspicious; 42) most powerful; 43) all-famous; 44) popular; 45) partial to devotees; 46) very attractive to all women; 47) all-worshipable; 48) all-opulent; 49) all-honorable; 50) the supreme controller. The Supreme Personality of Godhead has all these fifty transcendental qualities in fullness as deep as the ocean. In other words, the extent of His qualities is inconceivable.
As parts and parcels of the Supreme Lord, the individual living entities can also possess all of these qualities in minute quantities, provided they become pure devotees of the Lord. In other words, all of the above transcendental qualities can be present in the devotees in minute quantity, whereas the qualities in fullness are always present in the Supreme Personality of Godhead.
Besides these, there are other transcendental qualities which are described by Lord Śiva to Pārvatī in the Padma Purāṇa and in the First Canto of Śrīmad-Bhāgavatam, in connection with a conversation between the demigod of the earth and the King of religion, Yamarāj. It is said therein: "Persons who are desirous of becoming great personalities must be decorated with the following qualities: truthfulness, cleanliness, mercy, perseverence, renunciation, peacefulness, simplicity, control of the senses, equilibrium of the mind, austerity, equality, forbearance, placidity, learning, knowledge, opulence, chivalry, influence, strength, memory, independence, tactfulness, luster, patience, ability to talk, gravity, steadiness, faithfulness, fame, respectfulness and lack of false egotism." Persons who are desiring to become great souls cannot be without any of the above qualities, so we can know for certain that these qualities are found in Lord Kṛṣṇa, the supreme soul.
Besides all of the above-mentioned fifty qualities, Lord Kṛṣṇa possesses five more, which are sometimes partially manifested in the persons of Lord Brahmā or Lord Śiva. These transcendental qualities are as follows: 51) changeless; 52) all-cognizant; 53) ever-fresh; 54) sac-cid-ānanda (possessing an eternal blissful body); 55) possessing all mystic perfection.
Kṛṣṇa also possesses five other qualities, which are manifest in the body of Nārāyaṇa, and they are listed as follows: 56) He has inconceivable potency. 57) Uncountable universes generate from His body. 58) He is the original source of all incarnations. 59) He is the giver of salvation to the enemies whom He kills. 60) He is the attractor of liberated souls. All these transcendental qualities are manifest wonderfully in the personal feature of Lord Kṛṣṇa.