The process of initiation begins from the date when we establish our transcendental relationship with the spiritual master. In the Upaniṣads and allied scriptures, it is ordained that one must approach with awe and reverence the feet of a spiritual master who is well versed in all the scriptures and who has attained perfection in transcendental knowledge. To attain perfection in transcendental knowledge is to accept the disciplic succession, the spiritual line, by culture, practice, and education in that line. The professional heads of various spiritual societies or communities often may not have attained to this standard of spiritual perfection and so may not possess the qualifications required for being a spiritual master. It is therefore no use to approach such professional spiritual masters as a matter of formality or custom. Attainment of spiritual perfection can never be possible without undergoing spiritual discipline.
Śrī Kṛṣṇa, the Supreme Personality of Godhead and the ideal spiritual master, spoke the philosophy of Bhagavad-gītā to Marshal Arjuna, His disciple. Here is a perfect example of the relationship between the spiritual master and the disciple. Arjuna was a most intimate friend of Śrī Kṛṣṇa, and thus Śrī Kṛṣṇa explained to him the essence of all scriptures, in the philosophy of Bhagavad-gītā.