The example of a player and his playthings should not be misunderstood. One may argue that since the Lord is bound to award the reactionary results of our own actions, the example of a player cannot be applied. But it is not so. We must always remember that the Lord is the supreme will, and He is not bound by any law. Generally the law of karma is that one is awarded the result of one's own actions, but in special cases, by the will of the Lord, such resultant actions are changed also. But this change can be affected by the will of the Lord only, and no other. Therefore, the example of the player cited in this verse is quite appropriate, for the Supreme Will is absolutely free to do whatever He likes, and because He is all-perfect, there is no mistake in any of His actions or reactions.
(Srimad Bhagavatam-----1:13:43-----purport).

This means that the quality of a devotee's body changes from material to transcendence. That is the opinion of the authorized Gosvāmīs via the authentic scriptures. In the Brahma-saṁhitā it is said that beginning from the indra-gopa germ up to the great Indra, King of heaven, all living beings are subjected to the law of karma and are bound to suffer and enjoy the fruitive results of their own work. Only the devotee is exempt from such reactions, by the causeless mercy of the supreme authority, the Personality of Godhead.
(Srimad Bhagavatam-----1:6:28-----purport).

It is admitted, however, by all schools of philosophy, that the living being is eternal and that the covering body of the five material elements is perishable and temporary. The eternal living entity transmigrates from one material body to another by the law of karma, and material bodies are perishable by their fundamental structures. Therefore there is nothing to be lamented in the case of the soul's being transferred into another body, or the material body's perishing at a certain stage. There are others also who believe in the merging of the spirit soul in the Supreme Spirit when it is uncovered by the material encagement, and there are others also who do not believe in the existence of spirit or soul, but believe in tangible matter.
(Srimad Bhagavatam-----1:13:44-----purport).

The injunction of the Supreme Personality of Godhead, Kṛṣṇa, is the essence of all Vedic wisdom and therefore is eternally true without exception. As the Vedas are eternal, so this truth of Kṛṣṇa consciousness is also eternal. One should have firm faith in this injunction, without envying the Lord. There are many philosophers who write comments on the Bhagavad-gītā but have no faith in Kṛṣṇa. They will never be liberated from the bondage of fruitive action. But an ordinary man with firm faith in the eternal injunctions of the Lord, even though unable to execute such orders, becomes liberated from the bondage of the law of karma. In the beginning of Kṛṣṇa consciousness, one may not fully discharge the injunctions of the Lord, but because one is not resentful of this principle and works sincerely without consideration of defeat and hopelessness, he will surely be promoted to the stage of pure Kṛṣṇa consciousness.
(Bhagavad-Gita-----3:31-----purport).

In the Vedānta-sūtra (2.1.34) it is confirmed, vaiṣamya-nairghṛṇye na sāpekṣatvāt: the Lord is never partial to any living entity. The living entity is responsible for his own acts. The Lord only gives him facilities, through the agency of material nature, the external energy. Anyone who is fully conversant with all the intricacies of this law of karma, or fruitive activities, does not become affected by the results of his activities. In other words, the person who understands this transcendental nature of the Lord is an experienced man in Kṛṣṇa consciousness, and thus he is never subjected to the laws of karma. One who does not know the transcendental nature of the Lord and who thinks that the activities of the Lord are aimed at fruitive results, as are the activities of the ordinary living entities, certainly becomes entangled himself in fruitive reactions.
(Bhagavad-Gita-----4:14-----purport).

The example is often given that the Lord is like a desire tree, and whatever one wants from this desire tree, the Lord supplies. But here the explanation is more complete. The Lord is here stated to be partial to the devotees. This is the manifestation of the Lord's special mercy to the devotees. The Lord's reciprocation should not be considered to be under the law of karma. It belongs to the transcendental situation in which the Lord and His devotees function. Devotional service to the Lord is not an activity of this material world; it is part of the spiritual world, where eternity, bliss and knowledge predominate.
(Bhagavad-Gita-----9:29-----purport).

He believes in his own strength, and he does not know that whatever he is gaining is due to his past good deeds. He is given an opportunity to accumulate such things, but he has no conception of past causes. He simply thinks that all his mass of wealth is due to his own endeavor. A demoniac person believes in the strength of his personal work, not in thelaw of karma. According to the law of karma, a man takes his birth in a high family, or becomes rich, or very well educated, or very beautiful because of good work in the past. The demoniac think that all these things are accidental and due to the strength of one's personal ability. They do not sense any arrangement behind all the varieties of people, beauty and education.
(Bhagavad-Gita-----16:16-----purport).

The law of karma enacted by the Supreme Lord for the living entities cannot be applicable to Him, nor has the Lord any desire to improve Himself by activities like those of ordinary living beings. Ordinary living beings work for the improvement of their conditional lives. But the Lord is already full of all opulence, all strength, all fame, all beauty, all knowledge and all renunciation. Why should He desire improvement? No one can excel Him in any opulence, and therefore the desire for improvement is absolutely useless for Him. One should always discriminate between the activities of the Lord and those of ordinary living beings. Thus one may come to the right conclusion regarding the Lord's transcendental position.
(Srimad Bhagavatam-----3:1:44-----purport).

They relish the glorious superhuman activities of the Lord, such as His lifting Govardhana Hill and His killing the demon Pūtanā in infancy. His activities are enacted to attract all kinds of men—karmīs, jñānīs and bhaktas. Because He is transcendental to all laws of karma, there is no possibility of His accepting a form of māyā as is forced on the ordinary living entities who are bound by the actions and reactions of their own deeds.
(Srimad Bhagavatam-----3:1:44-----purport).

As the witness of the activities of the individual entities, the Lord gives each one remembrance and intelligence to act according to his desire at the time he was annihilated in his last birth in the last millennium. This intelligence is invoked according to one's own capacity, or by the law of karma.
Brahmā was the first living entity, and he was empowered by the Supreme Lord to act in charge of the mode of passion; therefore, he was given the required intelligence, which is so powerful and extensive that he is almost independent of the control of the Supreme Personality of Godhead.
(Srimad Bhagavatam-----3:20:17-----purport).