Srimad Bhagavatam Canto 10, Chapter 33, Text 33

SB 10.33.33

kim utakhila-sattvanam
 tiryan-martya-divaukasam
isitus cesitavyanam
 kusalakusalanvayah
 
Translation: 
 
How, then, could the Lord of all created beings — animals, men and demigods — have any connection with the piety and impiety that affect His subject creatures?
 
Purport: 
 
As explained in text 32, even great personalities empowered by the Lord are free from the laws of karma. Then what to speak of the Lord Himself. After all, the law of karma is created by Him and is an expression of His omnipotent will. Therefore His activities, which He performs out of His own pure goodness, are never subject to criticism by ordinary living beings.
Srimad Bhagavatam Canto 10, Chapter 33, Text 32
Srimad Bhagavatam Canto 10, Chapter 33, Text 34