Srimad Bhagavatam Canto 06, Chapter 05, Text 12

SB 6.5.12

eka evesvaras turyo
 bhagavan svasrayah parah
tam adrstvabhavam pumsah
 kim asat-karmabhir bhavet
 
Translation by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada: 
 
[Narada Muni had said that there is a kingdom where there is only one male. The Haryasvas realized the purport of this statement.] The only enjoyer is the Supreme Personality of Godhead, who observes everything, everywhere. He is full of six opulences and fully independent of everyone else. He is never subject to the three modes of material nature, for He is always transcendental to this material creation. If the members of human society do not understand Him, the Supreme, through their advancement in knowledge and activities, but simply work very hard like cats and dogs all day and night for temporary happiness, what will be the benefit of their activities?
 
Purport by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada: 
 
Narada Muni had mentioned a kingdom where there is only one king with no competitor. The complete spiritual world, and specifically the cosmic manifestation, has only one proprietor or enjoyer — the Supreme Personality of Godhead, who is beyond this material manifestation. The Lord has therefore been described as turya, existing on the fourth platform. He has also been described as abhava. The word bhava, which means “takes birth,” comes from the word bhu, “to be.” As stated in Bhagavad-gita (8.19), bhutva bhutva praliyate: the living entities in the material world must be repeatedly born and destroyed. The Supreme Personality of Godhead, however, is neither bhutva nor praliyate; He is eternal. In other words, He is not obliged to take birth like human beings or animals, which repeatedly take birth and die because of ignorance of the soul. The Supreme Personality of Godhead, Krsna, is not subjected to such changes of body, and one who thinks otherwise is considered a fool (avajananti mam mudha manusim tanum asritam). Narada Muni advises that human beings not waste their time simply jumping like cats and monkeys, without real benefit. The duty of the human being is to understand the Supreme Personality of Godhead.
Srimad Bhagavatam Canto 06, Chapter 05, Text 11
Srimad Bhagavatam Canto 06, Chapter 05, Text 13