SB 6.16.10

na hy asyāsti priyaḥ kaścin
 nāpriyaḥ svaḥ paro ’pi vā
ekaḥ sarva-dhiyāṁ draṣṭā
 kartṝṇāṁ guṇa-doṣayoḥ
Word for word: 
na — not; hi — indeed; asya — to the living entity; asti — there is; priyaḥ — dear; kaścit — someone; na — not; apriyaḥ — not dear; svaḥ — own; paraḥ — other; api — also; — or; ekaḥ — the one; sarva-dhiyām — of the varieties of intelligence; draṣṭā — the seer; kartṝṇām — of the performers; guṇa-doṣayoḥ — of right and wrong activities.
Translation: 
For this living entity, no one is dear, nor is anyone unfavorable. He makes no distinction between that which is his own and that which belongs to anyone else. He is one without a second; in other words, he is not affected by friends and enemies, well-wishers or mischief-mongers. He is only an observer, a witness, of the different qualities of men.
Purport: 

As explained in the previous verse, the living entity has the same qualities as the Supreme Personality of Godhead, but he has them in minute quantities because he is a small particle (sūkṣma) whereas the Supreme Lord is all-pervading and great. For the Supreme Lord there are no friends, enemies or relatives, for He is completely free from all the disqualifications of ignorance that characterize the conditioned souls. On the other hand, He is extremely kind and favorable to His devotees, and He is not at all satisfied with persons who are envious of His devotees. As the Lord Himself confirms in Bhagavad-gītā (9.29):

samo ’haṁ sarva-bhūteṣu
 na me dveṣyo ’sti na priyaḥ
ye bhajanti tu māṁ bhaktyā
 mayi te teṣu cāpy aham

“I envy no one, nor am I partial to anyone. I am equal to all. But whoever renders service unto Me in devotion is a friend, is in Me, and I am also a friend to him.” The Supreme Lord has no enemy or friend, but He is inclined toward a devotee who always engages in His devotional service. Similarly, elsewhere in the Gītā (16.19) the Lord says:

tān ahaṁ dviṣataḥ krūrān
 saṁsāreṣu narādhamān
kṣipāmy ajasram aśubhān
 āsurīṣv eva yoniṣu

“Those who are envious and mischievous, who are the lowest among men, are cast by Me into the ocean of material existence, into various demoniac species of life.” The Lord is extremely antagonistic toward those who are envious of His devotees. To protect His devotees, the Lord sometimes has to kill their enemies. For example, to protect Prahlāda Mahārāja, the Lord had to kill his enemy Hiraṇyakaśipu, although Hiraṇyakaśipu attained salvation because of being killed by the Lord. Since the Lord is the witness of everyone’s activities, He witnesses the actions of the enemies of His devotees, and He is inclined to punish them. In other cases, however, He simply witnesses what the living entities do and gives the results of one’s sinful or pious actions.