Śrīla Bhaktivinoda Ṭhākura has given the following summary of verses 107-111. Transcendentalists on the path of philosophical speculation can be divided into two categories—the pure worshipers of impersonal Brahman and those who wish to merge into the existence of impersonal Brahman. When one is fully absorbed in the thought that one is not different from the Supreme Absolute Truth, one is said to be a worshiper of the impersonal Brahman. The impersonal worshipers of Brahman can again be divided into three categories—(1) sādhakas, those who are nearing perfect execution of the process of Brahman realization; (2) those who are fully absorbed in meditation on Brahman; and (3) those who are on the brahma-bhūta (SB 4.30.20) platform and have no relationship with material existence. Even though the worshiper of impersonal Brahman can be highly advanced, he cannot attain liberation without discharging devotional service. Anyone who has realized himself as spirit soul can engage in devotional service. This is the verdict of the Bhagavad-gītā (BG 18.54):
- brahma-bhūtaḥ prasannātmā na śocati na kāṅkṣati
- samaḥ sarveṣu bhūteṣu mad-bhaktiṁ labhate parām
“One who is thus transcendentally situated at once realizes the Supreme Brahman and becomes fully joyful. He never laments or desires to have anything; he is equally disposed to every living entity. In that state he attains pure devotional service unto Me.”To attain the platform of pure devotional service, one has to become spiritually pure and attain the brahma-bhūta platform, which is beyond material anxiety and material discrimination. When one approaches pure devotional service after realizing Brahman, one becomes attracted by pure devotional service. At such a time, by rendering devotional service, one gets a spiritual body with purified senses.
- sarvopādhi-vinirmuktaṁ tat-paratvena nirmalam
- hṛṣīkeṇa hṛṣīkeśa-sevanaṁ bhaktir ucyate
When one’s senses are pure, one can render loving devotional service to Kṛṣṇa. A pure devotee can only remember Kṛṣṇa’s transcendental qualities. Remembering them, he fully engages in the loving service of the Lord.