Text 25] The Supreme Lord Is Equal to Everyone
31
yat —in which;  nibaddhaḥ —bound;  abhimānaḥ —false conception;  ayam —this;  tat —of that (body);  vadhāt —from the annihilation;  prāṇinām —of the living beings;  vadhaḥ —annihilation;  tathā —similarly;  na —not;  yasya —of whom;  kaivalyāt —because of being absolute, one without a second;  abhimānaḥ —false conception;  akhila-ātmanaḥ —of the Supersoul of all living entities;  parasya —the Supreme Personality of Godhead;  dama-kartuḥ —the supreme controller;  hi —certainly;  himsā —harm;  kena —how;  asya —His;  kalpyate —is performed.
TRANSLATION
Because of the bodily conception of life, the conditioned soul thinks that when the body is annihilated the living being is annihilated. Lord Viṣṇu, the Supreme Personality of Godhead, is the supreme controller, the Supersoul of all living entities. Because He has no material body, He has no false conception of “I and mine.” It is therefore incorrect to think that He feels pleasure or pain when blasphemed or offered prayers. This is impossible for Him. Thus He has no enemy and no friend. When He chastises the demons it is for their good, and when He accepts the prayers of the devotees it is for their good. He is affected neither by prayers nor by blasphemy.
PURPORT
Because of being covered by material bodies, the conditioned souls, including even greatly learned scholars and falsely educated professors, all think that as soon as the body is finished, everything is finished. This is due to their bodily conception of life. Kṛṣṇa has no such bodily conception, nor is His body different from His self. Therefore, since Kṛṣṇa has no material conception of life, how can He be affected by material prayers and accusations? Kṛṣṇa’s body is described herewith as  kaivalya , nondifferent from Himself. Since everyone has a material bodily conception of life, if Kṛṣṇa had such a conception what would be the difference between Kṛṣṇa and the conditioned soul? Kṛṣṇa’s instructions in  Bhagavad-gītā  are accepted as final because He does not possess a material body. As soon as one has a material body he has four deficiencies, but since Kṛṣṇa does not possess a material body, He has no deficiencies. He is always spiritually conscious and blissful.  Īsvaraḥ paramaḥ kṛṣṇaḥ