Text 10]
King Citraketu Meets the Lord
91
dhiyām —of the varieties of intelligence;  draṣṭā —the seer;  kartṛṇām —of the performers;  guṇa-doṣayoḥ —of right and wrong activities.
TRANSLATION
For this living entity, no one is dear, nor is anyone unfavorable. He makes no distinction between that which is his own and that which belongs to anyone else. He is one without a second; in other words, he is not affected by friends and enemies, well-wishers or mischief-mongers. He is only an observer, a witness, of the different qualities of men.
PURPORT
As explained in the previous verse, the living entity has the same qualities as the Supreme Personality of Godhead, but he has them in minute quantities because he is a small particle ( sūkṣma ) whereas the Supreme Lord is all-pervading and great. For the Supreme Lord there are no friends, enemies or relatives, for He is completely free from all the disqualifications of ignorance that characterize the conditioned souls. On the other hand, He is extremely kind and favorable to His devotees, and He is not at all satisfied with persons who are envious of His devotees. As the Lord Himself confirms in  Bhagavad-gītā  (9.29):
samo 'ham sarva-bhūteṣu na me dveṣyo 'sti na priyaḥ ye bhajanti tu mām bhaktyā mayi te teṣu cāpy aham
“I envy no one, nor am I partial to anyone. I am equal to all. But whoever renders service unto Me in devotion is a friend, is in Me, and I am also a friend to him.” The Supreme Lord has no enemy or friend, but He is inclined toward a devotee who always engages in His devotional service. Similarly, elsewhere in the  Gītā  (16.19) the Lord says:
tān aham dviṣataḥ krūrān saṁsāreṣu narādhamān kṣipāmy ajasram aśubhān āsurīṣv eva yoniṣu