In this chapter, in response to a question by Mahārāja Parīkṣit, Śukadeva Gosvāmī gives his conclusions concerning how the Supreme Personality of Godhead, although the Supersoul, friend and protector of everyone, killed the Daityas, the demons, for the sake of Indra, the King of heaven. In his statements, he totally refutes the arguments of people in general who accuse the Supreme Lord of partiality. Śukadeva Gosvāmī proves that because the body of the conditioned soul is infected by the three qualities of nature, dualities arise such as enmity and friendship, attachment and detachment.
Conditioned souls (SB cantos 7 - 12)
Srimad-Bhagavatam
SB Canto 7
SB 7.1.6, Translation:
The Supreme Personality of Godhead, Viṣṇu, is always transcendental to material qualities, and therefore He is called nirguṇa, or without qualities. Because He is unborn, He does not have a material body to be subjected to attachment and hatred. Although the Lord is always above material existence, through His spiritual potency He appeared and acted like an ordinary human being, accepting duties and obligations, apparently like a conditioned soul.
SB 7.1.8, Purport:
The Supreme Personality of Godhead is not partial to anyone. The conditioned soul is under the influence of the various modes of material nature, and behind material nature is the Supreme Personality of Godhead; but one's victory and loss under the influence of sattva-guṇa, rajo-guṇa and tamo-guṇa are reactions of these modes, not of the Supreme Lord's partiality.