SB 8.5.22
na yasya vadhyo na ca raksaniyo
nopeksaniyadaraniya-paksah
tathapi sarga-sthiti-samyamartham
dhatte rajah-sattva-tamamsi kale
Translation by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
For the Supreme Personality of Godhead there is no one to be killed, no one to be protected, no one to be neglected and no one to be worshiped. Nonetheless, for the sake of creation, maintenance and annihilation according to time, He accepts different forms as incarnations either in the mode of goodness, the mode of passion or the mode of ignorance.
Purport by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
This verse explains that the Supreme Personality of Godhead is equal to everyone. This is confirmed by the Lord Himself in Bhagavad-gita (9.29):
samo ’ham sarva-bhutesu
na me dvesyo ’sti na priyah
ye bhajanti tu mam bhaktya
mayi te tesu capy 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.” Although the Lord is impartial, He gives special attention to His devotees. Therefore the Lord says in Bhagavad-gita (4.8):
paritranaya sadhunam
vinasaya ca duskrtam
dharma-samsthapanarthaya
sambhavami yuge yuge
“To deliver the pious and to annihilate the miscreants, as well as to reestablish the principles of religion, I Myself appear millennium after millennium.” The Lord has nothing to do with anyone’s protection or destruction, but for the creation, maintenance and annihilation of this material world He apparently has to act either in goodness, in passion or in darkness. Actually, however, He is unaffected by these modes of material nature. He is the Supreme Lord of everyone. As a king sometimes punishes or rewards someone to maintain law and order, the Supreme Personality of Godhead, although having nothing to do with the activities of this material world, sometimes appears as various incarnations according to the time, place and object.