We should always remember the distinction between spiritual and material. That which is material is infected by material qualities, but these qualities cannot touch that which is spiritual, or transcendental. Kṛṣṇa is absolute, whether He is in the material world or the spiritual world. When we see partiality in Kṛṣṇa, this vision is due to His external energy. Otherwise, how could His enemies attain salvation after being killed by Him? Everyone who deals with the Supreme Personality of Godhead gradually acquires the qualities of the Lord. The more one advances in spiritual consciousness, the less he is affected by the duality of material qualities. The Supreme Lord, therefore, must certainly be freed from these qualities. His enmity and friendship are external features presented by the material energy. He is always transcendental. He is absolute, whether He kills or bestows His favor.
Envy and friendship arise in one who is imperfect. We fear our enemies because in the material world we are always in need of help. The Lord, however, does not need anyone’s help, for He is ātmārāma. The Lord says in Bhagavad-gītā (9.26):
yo me bhaktyā prayacchati
tad ahaṁ bhakty-upahṛtam
aśnāmi prayatātmanaḥ
“If a devotee offers Me with devotion a little leaf, a flower, fruit or water, I shall accept it.” Why does the Lord say this? Is He dependent on the offering of the devotee? He is not actually dependent, but He likes to be dependent upon His devotee. This is His mercy. Similarly, He does not fear the asuras. Thus there is no question of partiality in the Supreme Personality of Godhead.
Since Lord Nārāyaṇa is absolute, His transcendental qualities are described as one. Thus His punishments and His offerings of favor are both of the same value. Essentially, His inimical actions are not displays of enmity toward His so-called enemies, but in the material field one thinks that Kṛṣṇa is favorable to devotees and unfavorable to nondevotees. When Kṛṣṇa finally instructs in Bhagavad-gītā, sarva-dharmān parityajya mām ekaṁ śaraṇaṁ vraja, this is meant not only for Arjuna but for every living entity within this universe.
(Srimad Bhagavatam 7.1.2-3 Purport)