The Supreme Personality of Godhead has no direct connection with material activities. All His acts and deeds, which are exhibited even in this material world, are spiritual and without affection for the modes of material nature. In the Bhagavad-gītā the Lord says that all His acts, even His appearance and disappearance in and out of the material world, are transcendental, and one who knows this perfectly shall not take his birth again in this material world, but will go back to Godhead.
The material disease is due to hankering after and lording it over material nature. This hankering is due to an interaction of the three modes of nature, and neither the Lord nor the devotees have attachment for such false enjoyment. Therefore, the Lord and the devotees are called nivṛtta-guṇa-vṛtti. The perfect nivṛtta-guṇa-vṛtti is the Supreme Lord because He never becomes attracted by the modes of material nature, whereas the living beings have such a tendency. Some of them are entrapped by the illusory attraction of material nature.
Because the Lord is the property of the devotees, and the devotees are the property of the Lord reciprocally, the devotees are certainly transcendental to the modes of material nature. That is a natural conclusion. Such unalloyed devotees are distinct from the mixed devotees who approach the Lord for mitigation of miseries and poverty or because of inquisitiveness and speculation. The unalloyed devotees and the Lord are transcendentally attached to one another. For others, the Lord has nothing to reciprocate, and therefore He is called ātmārāma, self-satisfied. Self-satisfied as He is, He is the master of all monists who seek to merge into the existence of the Lord. Such monists merge within the personal effulgence of the Lord called the brahmajyoti, but the devotees enter into the transcendental pastimes of the Lord, which are never to be misunderstood as material.