Transcending the Three Qualities
Guṇātīta ('beyond the guṇas,' from guṇa + atīta = gone beyond) describes the state of transcending the three qualities (sattva, rajas, tamas) that constitute all of Prakṛti (material nature). The Bhagavad Gītā chapter 14 teaches how to become guṇātīta and what marks the guṇātīta person.
Brahman as Guṇātīta
Brahman Himself is guṇātīta — He is not composed of the three guṇas of material Prakṛti. However, Brahman possesses infinite auspicious qualities (kalyāṇaguṇas) — so 'guṇātīta' does not mean 'without qualities' but 'beyond the limiting, conditioned guṇas of Prakṛti.' This is an important distinction for Vishishtadvaita against Advaita: Brahman transcends the material guṇas but is not nirguṇa (without any qualities).
The Liberated Soul
The liberated soul (mukta) also becomes guṇātīta — freed from the triguṇātmaka (three-guṇa-comprising) Prakṛti, the mukta's consciousness is no longer colored or conditioned by sattva, rajas, or tamas. In Vaikuṇṭha, consisting of śuddhasattva (pure, untainted by the material guṇas), the mukta experiences existence in a wholly different register from anything possible in saṃsāra.
The Marks of Guṇātīta
The Bhagavad Gītā (14.22–25) describes the guṇātīta person: one who neither resents the presence of sattva/rajas/tamas nor seeks their absence; who remains stable in suffering and pleasure; who is the same toward friend and enemy; who is detached; and who has surrendered all action to the Lord. These marks describe the prapanna's inner life as well — the one who has truly surrendered lives increasingly in the guṇātīta mode.