NOTE. A commentator has claimed in this connection that the Lord as well as His incarnations such as Rāmacandra are part of Māyā and hence materially designated.

However, Śrīmad-Bhāgavatam 10.14.14 clearly notes that the Supreme Personality of Godhead and His plenary portions have nothing to do with Māyā:

nārāyaṇas tvaṁ na hi sarva-dehinām
ātmāsy adhīśākhila-loka-sākṣī
nārāyaṇo ’ṅgaṁ nara-bhū-jalāyanāt
tac cāpi satyaṁ na tavaiva māyā

[Brahmā to Lord Kṛṣṇa:] “O Lord of lords, You are the seer of all creation. You are indeed everyone’s dearest life. Are You not, therefore, my father, Nārāyaṇa? Nārāyaṇa refers to one whose abode is in the water born from Nara [Garbhodakaśāyī Viṣṇu], and that Nārāyaṇa is Your plenary portion. All Your plenary portions are transcendental. They are absolute and are not creations of māyā.”

That Kṛṣṇa [and therefore His plenary portions] are absolutely transcendental to Māyā is clear from Śrīmad-Bhāgavatam 1.7.4-8 where Vyāsadeva’s samādhi is described:

bhakti-yogena manasi samyak praṇihite ’male
apaśyat puruṣaṁ pūrṇaṁ māyāṁ ca tad-apāśrayām

Thus he fixed his mind, perfectly engaging it by linking it in devotional service [bhakti-yoga] without any tinge of materialism, and thus he saw the Absolute Personality of Godhead along with His external energy, which was under full control.

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.

anarthopaśamaṁ sākṣād bhakti-yogam adhokṣaje
lokasyājānato vidvāṁś cakre sātvata-saṁhitām

The material miseries of the living entity, which are superfluous to him, can be directly mitigated by the linking process of devotional service. But the mass of people do not know this, and therefore the learned Vyāsadeva compiled this Vedic literature, which is in relation to the Supreme Truth.

yasyāṁ vai śrūyamāṇāyāṁ kṛṣṇe parama-pūruṣe
bhaktir utpadyate puṁsaḥ śoka-moha-bhayāpahā

Simply by giving aural reception to this Vedic literature, the feeling for loving devotional service to Lord Kṛṣṇa, the Supreme Personality of Godhead, sprouts up at once to extinguish the fire of lamentation, illusion and fearfulness.

sa saṁhitāṁ bhāgavatīṁ kṛtvānukramya cātma-jam
śukam adhyāpayām āsa nivṛtti-nirataṁ muniḥ

The great sage Vyāsadeva, after compiling the Śrīmad-Bhāgavatam and revising it, taught it to his own son, Śrī Śukadeva Gosvāmī, who was already engaged in self-realization.

A fine analysis of these verses is presented by Śrīla Jīva Gosvāmī in Anucchedas 30 to 48 of Tattva-sandarbha and we request interested readers to peruse them to better understand why the Vaiṣṇava authorities repeatedly state that the Supreme Personality of Godhead Kṛṣṇa as well as His plenary portions such as Rāma and Nṛsiṁha are absolutely beyond Māyā in every possible manner, both directly and indirectly, unlike the living entities who can come under her influence.