Śukadeva Gosvāmī further concludes that the great sages and devotees, who are washed clean of all conditioned life, can move freely even within the contamination of material nature by keeping Kṛṣṇa, the Supreme Personality of Godhead, within their hearts. In this way they also do not become subject to the laws of pleasure and pain in the modes of material nature. How, then, is it possible for Kṛṣṇa, who appears by His own internal potency, to be subjected to the laws of karma? In the Bhagavad-gītā the Lord clearly says that whenever He appears He does so by His internal potency; He is not forced to accept a body by the laws of karma, like an ordinary living entity. Every other living entity is forced to accept a certain type of body by his previous actions. But when Kṛṣṇa appears, He always appears in a body that is not forced upon Him by the action of His past deeds. His body is a vehicle for His transcendental pleasure pastimes, which are enacted by His internal potency. He has no obligation to the laws of karma.
(Krsna Book).

There is no need for Vasudeva to ask us for instruction when Lord Kṛṣṇa is personally present, because His knowledge is never second in any circumstance. His knowledge is not affected by the process of creation, maintenance and annihilation, nor is it ever influenced by any agency beyond Himself, nor is it agitated by the interactions of the material qualities or changed in the course of time. His transcendental form is full of knowledge which never becomes agitated by ignorance, pride, attachment, envy or sense enjoyment. His knowledge is never subject to the laws of karma regarding pious or impious activities, nor is it influenced by the three modes of material energy. No one is greater than or equal to Him, because He is the supreme authority, the Personality of Godhead.
(Krsna Book).

It is said that the last snare of māyā is to dictate to the living entity to try to become equal to the Supreme Personality of Godhead. The Māyāvādī philosopher claims to be equal to God, but he cannot reply to the question of why he has fallen into material entanglement. If he is the Supreme God, then how is it that he has been overtaken by impious activities and thereby subjected to the tribulations of the law of karma? When the Māyāvādīs are asked about this, they cannot properly answer.
(Krsna Book).

A devotee's attempt to engage his energies in such activities as constructing a Viṣṇu temple, however, is never wasted. Such engagements are called kṛṣṇārthe akhila-ceṣṭā, variegated activities performed to please Kṛṣṇa. A philanthropist's opening a school building and a devotee's constructing a temple are not on the same level. Although a philanthropist's opening an educational institution may be pious activity, it comes under the laws of karma, whereas constructing a temple for Viṣṇu is devotional service.
(Krsna Book).

What is the difference between a devotee and a common man, since both are put into different kinds of happy and distressful conditions—the devotee by the arrangement of the Personality of Godhead, and the common man as a result of his past deeds? How is the devotee any better than the ordinary karmī ? The answer is that the karmīs and the devotees are not on the same level. In whatever condition of life the karmī may be, he continues in the cycle of birth and death because the seed of karma, or fruitive activity, is there, and it fructifies whenever there is an opportunity. By the law of karma a common man is perpetually entangled in repeated birth and death, whereas a devotee's distress and happiness, not being under the laws of karma, are part of a temporary arrangement by the Supreme Lord which does not entangle the devotee. Such an arrangement is made by the Lord only to serve a temporary purpose. If a karmī performs auspicious acts he is elevated to the heavenly planets, and if he acts impiously he is put into a hellish condition. But whether a devotee acts in a so-called pious or impious manner, he is neither elevated nor degraded, but is transferred to the spiritual kingdom. Therefore a devotee's happiness and distress and a karmī’s happiness and distress are not on the same level.
(Krsna Book).

Devotional service is never within the jurisdiction of the law of karma. As stated in the Bhagavad-gītā, sa guṇān samatītyaitān brahma-bhūyāya kalpate: (B.G.14:26) "Devotees of the Personality of Godhead transcend all the reactions of the three modes of material nature and are situated on the transcendental platform of Brahman realization." The devotees are liberated in both this life and the next. Any work done in this material world for Yajña (Viṣṇu, or Kṛṣṇa) is considered to be liberated work, but without connection with Acyuta, the infallible Supreme Personality of Godhead, there is no possibility of stopping the resultant actions of the law of karma. The life of Kṛṣṇa consciousness is the life of liberation. The conclusion is that a devotee, by the grace of the Lord, is liberated in both this life and the next, whereas karmīs, jñānīs and yogīs are never liberated, either in this life or in the next.
(Krsna Book).