Srimad Bhagavatam Canto 07, Chapter 01, Text 25

SB 7.1.25

yan-nibaddho ’bhimano ’yam
 tad-vadhat praninam vadhah
tatha na yasya kaivalyad
 abhimano ’khilatmanah
parasya dama-kartur hi
 himsa kenasya kalpyate
Translation by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada: 
Because of the bodily conception of life, the conditioned soul thinks that when the body is annihilated the living being is annihilated. Lord Visnu, 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 by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada: 
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. Krsna has no such bodily conception, nor is His body different from His self. Therefore, since Krsna has no material conception of life, how can He be affected by material prayers and accusations? Krsna’s body is described herewith as kaivalya, nondifferent from Himself. Since everyone has a material bodily conception of life, if Krsna had such a conception what would be the difference between Krsna and the conditioned soul? Krsna’s instructions in Bhagavad-gita 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 Krsna does not possess a material body, He has no deficiencies. He is always spiritually conscious and blissful. Isvarah paramah krsnah sac-cid-ananda-vigrahah: His form is eternal, blissful knowledge. Sac-cid-ananda-vigrahah, ananda-cinmaya-rasa and kaivalya are the same.
Krsna can expand Himself as Paramatma in the core of everyone’s heart. In Bhagavad-gita (13.3) this is confirmed. Ksetrajñam capi mam viddhi sarva-ksetresu bharata: the Lord is the Paramatma — the atma 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 jiva.
Krsna says in Bhagavad-gita (16.19):
tan aham dvisatah kruran
 samsaresu naradhaman
ksipamy ajasram asubhan
 asurisv eva yonisu
“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, “Krsna is bad, Krsna is a thief” and so on, but Krsna, being kind to all living entities, does not consider such accusations. Instead, He takes account of the conditioned soul’s chanting of “Krsna, Krsna” 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 Krsna’s name constantly. Blaspheming the Supreme Lord or His devotee is not at all good for the conditioned soul, but Krsna, 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 Vrtrasura, who was formerly Citraketu Maharaja, a great devotee. Because he derided Lord Siva, the foremost of all devotees, he had to accept the body of a demon called Vrtra, but then he was taken back to Godhead. Thus when Krsna 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.
Srimad Bhagavatam Canto 07, Chapter 01, Text 24
Srimad Bhagavatam Canto 07, Chapter 01, Text 26