SB 1.7 - The purpose of Kṛṣṇa's descent
Kṛṣṇa is the original personality of Godhead who is transcendental to material energy. From Him, all other Personalities of Godhead expand. The Lord expands Himself in innumerable forms of Godhead and living beings, along with His different energies. Distancing Himself from māyā composed of both vidyā and avidyā, He is situated in His spiritual form along with His cit-śakti arising from His svarūpa. By His cit-śakti (spiritual potency), He has cast aside the effects of material energy, and is always situated in eternal bliss and knowledge. The cit-śakti is non different from Kṛṣṇa and is situated in the form of His body, senses and associates. The external energy māyā is different and non different from the Lord being His śakti. The idea that māyā is the only śakti is rejected. He has nothing to do with the actions and reactions of the material manifestation because He is far above the material creation. Thru His diverse energies, He creates, maintains and destroys the material world. Transcendence is not at all static, but full of dynamic variegatedness. Kṛṣṇa is full of bliss.
Even though Kṛṣṇa is beyond the purview of material energy, He executes the four principles of liberation for the ultimate good of the conditioned souls. He descends on the manifested world without being influenced by the material modes of nature. Still He is situated eternally and fully in Goloka Vṛndāvana. He descends out of His causeless mercy only to reclaim the fallen souls who are captivated by the illusory energy and to give happiness to His devotees by letting them worship Him. Under illusion, the fallen souls want to enjoy, but the Lord eradicates their false sense of enjoyment and reclaims them. Thus He descends to remove the burden of the world and to benefit His friends, especially those who are His exclusive devotees and are rapt in meditation upon Him. Although the Lord is equal to everyone, yet He is more inclined to His devotees. This is His transcendental pastime, and being above the modes of nature, the Lord’s dealings are not mundane. Śrīdhara Svāmī says that the Lord need not personally appear to remove the earth’s burden, for He can do that simply by wishing it to be done. He descends to benefit His friends as given here.
Jīva Gosvāmī says that Kṛṣṇa appeared to remove the burden of earth, who is His great devotee, and to enable His devotees to constantly relish the happiness of worshipping and meditating on Him. Just because the Lord appears to give happiness to His devotees does not mean He is forced to come and thus has no independence. He comes because He is merciful to His devotees. He is free from all faults, and because lack of mercy is a fault, He is free from all mercilessness. Thus He voluntarily comes to give happiness to His devotees. The Lord is both independent and merciful even though they may sometimes contradict one another. The Kūrma Purāṇa states that the Lord possesses such mutually contradictory qualities.