Krishna remains eternally free from material nature's influence through His transcendent power, unlike bound conditioned souls.Listen — Srila Prabhupada Uvaca
Śrīmad-Bhāgavatam 3.26.4 — December 16, 1974, Bombay 741216SB-BOMBAY [44:56 Minutes] SB-03.26.04_741216SB-BOMBAY Nitāi: Oṁ namo bhagavate vāsudevāya. Oṁ namo bhagavate vāsudevāya. Oṁ namo bhagavate vāsudevāya. [devotees repeat] [leads chanting of verse, etc.] sa eṣa prakṛtiṁ sūkṣmāṁ daivīṁ guṇamayīṁ vibhuḥ yadṛcchayaivopagatām abhyapadyata līlayā [SB 3.26.4] [break] [03:40] "As His pastime, that Supreme Personality of Godhead, the greatest of the great, accepted the subtle material energy, which is invested with the three material modes of nature and which is related with Viṣṇu." Prabhupāda: sa eṣa prakṛtiṁ sūkṣmāṁ daivīṁ guṇamayīṁ vibhuḥ yadṛcchayaivopagatām abhyapadyata līlayā [SB 3.26.4] So Kṛṣṇa, the Supreme Personality of Godhead, as He says that sambhavāmy ātma-māyayā [Bg. 4.6].
Sambhavāmy ātma-māyayā. Kṛṣṇa and the living entities, both of them are the same quality, but when the living entities come in this material world, he is forced by the prakṛti, by the material nature. But when Kṛṣṇa comes, He is not forced, but by His free will, yadṛcchayā upagatām... Yadṛcchayaivopagatām abhyapadyata līlayā. Sometimes the Māyāvādī philosophers, they also take the living entities within this material world as līlā.
That is not līlā. Līlā refers to the pastimes of the Supreme Personality of Godhead. Never... Nobody says that the living entity has come in this material world for līlā.
At least, the Vaiṣṇava philosophers do not agree that. It is contradictory. Kṛṣṇa said that "When I come..." yadā yadā hi dharmasya glānir bhavati bhārata abhyutthānam adharmasya... [Bg. 4.7] We should not accept Kṛṣṇa's coming within this material world and our coming in this material in the same process. Kṛṣṇa comes as He is.
He does not change. And because He is the Supreme Personality of Godhead, Almighty, even if He comes within this material world, the material qualities do not affect Him. That is īśanam. Īśanam. Just like a physician, a doctor, a medical man, he goes to the hospital to treat the infected patients. So he is not affected by the infection.
He has got such precautionary measures, or he is so equipped with, that he is not infected with the disease. Those who are weak... That is stated in the Bhāgavatam: etad īśanam īśasya [SB 1.11.38]. That is īśa. Īśa means the controller.
Rather, if something infectious come in touch with the Supreme Personality of Godhead, it becomes purified. Tejīyasāṁ na doṣāya [SB 10.33.29], it is said. Another example can be given: just like the sun. The sunshine absorbs water even from urine or any infectious place.