Actually the mercy given to Kaliya was not from tapas or dharma. It was just Krsna’s inconceivable mercy. This is expressed in three verses. "We cannot understand what type of pious activity the most sinful Kaliya performed to get this result (anubhava). What result? It is very difficult to attain a particle of dust at Krsna’s lotus feet by any type of pious activity such as tapas. Thus to get the touch of his feet, to get the feet to dance, and to get them on ones head, are so much rarer. Laksmi devi, who is a greater devotee than even Brahma, who is the intimate of your form as Narayana, though she desired the touch of your feet as a cowherd boy, and for that purpose performed tapas, could not get those feet."

We do not understand. What was the cause of Kāliya, a great offender, getting this result, the qualification to touch the dust of your feet? Why do they not know? Lakṣmī, who performed austerities to please him, having the most delicate form, desiring qualification to touch Kṛṣṇa’s feet, giving up the enjoyment of relationship with the highest husband, took great vows and performed austerities for a long time, but she did not attain qualification. If she had attained qualification the verse would not say, “We do not how Kāliya attained qualification to touch the dust of your feet.” That is a reasonable doubt. For this reason they exclaim, “O Lord with astonishing greatness (deva)!” Lakṣmī, the consort of the Lord of Vaikuṇṭha, as an associate of Kṛṣṇa, did not become a cowherd woman, but rather took the form of a line on his chest. This is the meaning of what Kṛṣṇa previously said. Gopyo ’ntareṇa bhujayor api yat-spṛhā śrīḥ: but above all, you have embraced the young cowherd women between your two arms—a favor hankered after by the goddess of fortune herself. (SB 10.15.8) She could only take the form of a fine golden line on the left side of his chest. Since, as a women, she already worshipped Nārāyaṇa as her husband, her austerity or worship to attain Kṛṣṇa was more intense. It is suitable that she desired Kṛṣṇa since she knew Kṛṣṇa was non-different from Nārāyaṇa and had special greed because of Kṛṣṇa’s beauty. Though Lakṣmī as a consort of the Lord is non-different from the gopīs, she had a desire for being an intense lover. The devotees have a different identity in the different manifestations of the Lord. For instance, though Lakṣmī is always in association with Nārāyaṇa, Sītā (non-different from Lakṣmī) feels separation from Rāma. But by her austerities, Lakṣmī did not attain Kṛṣṇa during three yugas, since she did not have the intense, exclusive love displayed in the gopīs. Though one may say the cause of Kāliya’s qualification was association with his devotee wives and living in the Yamunā within Vṛndāvana, living in the Yamunā is not raised as a qualification because he offended the river and is also included in the result--touching Kṛṣṇa’s feet.

We do not understand what type of austerity was the cause (anubhāva) of Kāliya, a great offender, getting this result, the qualification to touch the dust of your feet, since that result is rare ever from performing great austerities. The rarity is described: even Lakṣmī performed austerities to get this favor. But this is proper for you have unlimited, astonishing greatness (deva). Or O Kṛṣṇa absorbed in pastimes (deva)! Even engaged in childhood pastimes of dancing, it is rare to get qualification to touch your lotus feet. Therefore it is said that even Lakṣṁī, a nitya-siddha, performed austerities to attain the Lord who has appeared on earth. Or seeing the sweetness of Kṛṣṇa, Lakṣmī who resides on Viṣṇu’s chest, became greedy and performed austerities, but did not attain him. But she gained the boon by getting a type of residence on Kṛṣṇa’s chest as a golden line. This is described in the scriptures.