The ecstasy of transcendental love has two components—the context and the cause of the excitement. The context is also divided into two parts—the subject and the object. The exchange of devotional service is the subject, and Kṛṣṇa is the object. His transcendental qualities are the causes of excitement. This means that a devotee who becomes enamored by the transcendental qualities of Kṛṣṇa becomes excited to serve Him. The impersonal (Māyāvādī) philosophers say that the Absolute Truth is nirguṇa, "without qualities," but the Vaiṣṇava philosophers say that the Absolute Truth is described as nirguṇa because He has no material qualities. This is not to say that He has no spiritual qualities. Indeed, the Lord's spiritual qualities are so great and so enchanting that even liberated persons become attracted to Him. This is explained in the ātmārāma verse of Śrīmad-Bhāgavatam (1.7.10), where it is said that those who are already situated on the platform of self-realization are attracted by the transcendental qualities of Kṛṣṇa. This means that Kṛṣṇa's qualities are not material but are pure and transcendental.