tad-vadhāt prāṇināṁ vadhaḥ
tathā na yasya kaivalyād
parasya dama-kartur hi
hiṁsā kenāsya kalpyate
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. Īśvaraḥ paramaḥ kṛṣṇaḥ sac-cid-ānanda-vigrahaḥ: His form is eternal, blissful knowledge. Sac-cid-ānanda-vigrahaḥ, ānanda-cinmaya-rasa and kaivalya are the same.
Kṛṣṇa can expand Himself as Paramātmā in the core of everyone’s heart. In Bhagavad-gītā (13.3) this is confirmed. Kṣetrajñaṁ cāpi māṁ viddhi sarva-kṣetreṣu bhārata: the Lord is the Paramātmā — the ātmā or Superself of all individual souls. Therefore it must naturally be concluded that He has no defective bodily conceptions. Although situated in everyone’s body, He has no bodily conception of life. He is always free from such conceptions, and thus He cannot be affected by anything in relation to the material body of the jīva.
Kṛṣṇa says in Bhagavad-gītā (16.19):
tān ahaṁ dviṣataḥ krūrān
kṣipāmy ajasram aśubhān
āsurīṣv eva yoniṣu
“Those who are envious and mischievous, who are the lowest among men, are cast by Me into the ocean of material existence, into various demoniac species of life.” Whenever the Lord punishes persons like demons, however, such punishment is meant for the good of the conditioned soul. The conditioned soul, being envious of the Supreme Personality of Godhead, may accuse Him, saying, “Kṛṣṇa is bad, Kṛṣṇa is a thief” and so on, but Kṛṣṇa, being kind to all living entities, does not consider such accusations. Instead, He takes account of the conditioned soul’s chanting of “Kṛṣṇa, Kṛṣṇa” so many times. He sometimes punishes such demons for one life by putting them in a lower species, but then, when they have stopped accusing Him, they are liberated in the next life because of chanting Kṛṣṇa’s name constantly. Blaspheming the Supreme Lord or His devotee is not at all good for the conditioned soul, but Kṛṣṇa, being very kind, punishes the conditioned soul in one life for such sinful activities and then takes him back home, back to Godhead. The vivid example for this is Vṛtrāsura, who was formerly Citraketu Mahārāja, a great devotee. Because he derided Lord Śiva, the foremost of all devotees, he had to accept the body of a demon called Vṛtra, but then he was taken back to Godhead. Thus when Kṛṣṇa punishes a demon or conditioned soul, He stops that soul’s habit of blaspheming Him, and when the soul becomes completely pure, the Lord takes him back to Godhead.