Prapañcika-buddhyā, by accepting something as material, hari-sambandhī-vastunaḥ, but it has connection with Hari; so if we give it up, then it is phalgu-vairāgya. Just like this for land we are fighting, because we are thinking that, "Kṛṣṇa has come here, Kṛṣṇa is seated here. It cannot be vacated." We are not thinking that it is a material thing. This is an example.
Just like Arjuna. Arjuna fought because he thought that, "This war, this Kurukṣetra battle, is for the satisfaction of Kṛṣṇa." Kariṣye vacanaṁ tava (BG 18.73). In the beginning, Arjuna denied to fight. He thought, "Why shall I fight with my kinsmen? Let them enjoy." But when he understood that, "It is Kṛṣṇa's desire . . ." Nimitta-mātraṁ bhava savyasācin: "It is already planned." Kṛṣṇa said: "My dear Arjuna, you are thinking that you'll save your relatives, but you are wrong. It is already planned. Those who have come here, they must be killed. That is already My plan. You simply become a instrument." Nimitta-mātraṁ bhava savyasācin. So when Arjuna understood that, "It is the Kṛṣṇa's plan. That I am servant of Kṛṣṇa; I must satisfy Kṛṣṇa," Arjuna therefore asked . . . Kṛṣṇa therefore asked Arjuna, "Now, after hearing My instruction in the Bhagavad-gītā, what you are going to do?" Kṛṣṇa said . . . Arjuna replied, naṣṭo mohaḥ smṛtir labdhā: "My Lord Kṛṣṇa, my illusion is now over." Smṛtir labdhā, "I have got my remembrance. Everything belongs to You. For Your satisfaction everything must be done." Kariṣye vacanaṁ tava (BG 18.73). "Yes, I'll fight."
This is Kṛṣṇa consciousness. So long you think it is for your satisfaction, that is material. And as soon as you think, as soon as you understand that everything belongs to Kṛṣṇa and everything should be used for the service of Kṛṣṇa, that is spiritual. That is the distinction between material and spiritual. There is nothing like that material . . . spiritually something wonderful. But everything . . . Īśāvāsyam idaṁ sarvam (ISO 1). If everything belongs to Kṛṣṇa, where is material? There is nothing material.
Everything is spiritual, but we do not know how to use it; therefore it is material. When you forget Kṛṣṇa, when it forget the proprietorship of Kṛṣṇa upon everything, that is material. Hari-sambandhe. Kṛṣṇa-sambandhe. Nirbandhaḥ kṛṣṇa-sambandhe yuktaṁ vairāgyam ucyate. This is the injunction of the Gosvāmīs, that we have to accept everything as Kṛṣṇa. That is the fact. And we are using everything without utilizing for Kṛṣṇa's purpose; therefore it is material. And in the Bhagavad-gītā it is said, stena eva sa ucyate (BG 3.12): "He is thief. He is thief."
Yañārthāt karmano'nyatra loko 'yaṁ karma-bandhanaḥ (BG 3.9). As one man is criminal because he does not satisfy the state . . . what is the position of a criminal person? Because he disobeys the laws of the state, he is criminal. That is the distinction between a good citizen and a criminal citizen. One who does not obey the laws of the state, he is criminal. So everyone who does not obey the orders of the Supreme Personality of Godhead, he is criminal. Stena eva sa ucyate. Stena eva sa . . . this is the verdict of the śāstra. Forgetfulness of Kṛṣṇa, or God, is materialism, and not to use things for Kṛṣṇa's satisfaction is criminality.
So people do not understand these things. Kṛṣṇa therefore explaining that, "This body . . ." Mahā-bhūtāny ahaṅkāro buddhir avyaktaṁ eva ca indriyāṇi daśaikaṁ (commentary by Baladeva Vidyābhūṣaṇa). Indriyāṇi, these ten senses—five senses for acquiring knowledge and five senses for acting, ten—and the mind, ten and one, eleven . . . indriyāṇi daśaikaṁ ca pañca cendriya-gocaraḥ (commentary by Baladeva Vidyābhūṣaṇa). Indriya-gocaraḥ, the object of sense gratification, tan-mātra. Just like rūpa-rasa-gandha-śabda-sparśa. Beauty. Rūpa-rasa, taste. Rūpa-rasa-gandha, smell; śabda, sound; sparśa, touch.
These are the objects of enjoyment. Our eyes are there. We are hankering after seeing very beautiful things. Rūpa-rasa. The tongue is there. We are always trying to taste very nice eatables. Gandha. Nose is there. We want to smell very flavorable flowers and other things. In this way we have got indriyas, senses, and this body made of gross elements, and the ahaṅkāra and buddhi, buddhi, mano buddhir ahaṅkāraḥ, these are the subtle body. In this way this kṣetra, this body, is combination of all these things. Combination of all these things.