Conditioned souls, bound by their independent desires for pleasure, try to act based on those desires. Their attempts cause the modes of material nature to react, which results in activity and its reactions. Kṛṣṇa’s own actions are different. Kṛṣṇa engages in many activities, but while acting, He is materially aloof and materially desireless, because His activities are within the internal energy and are free from the modes of material nature. Because His work is materially desireless, no reactions attach themselves to His work. As both He and His devotees are transcendental to material control, neither falls within the varṇāśrama system despite their willingly following the strictures of prescribed duties.