So spiritual realization is the ultimate goal of our life. Jīvasya tattva-jijñāsā nārtho yaś ceha karmabhiḥ. We have discussed these verses previously. This human form of life, jīvasya tattva-jijñāsā . . . jijñāsā, about the truth, inquiry about the truth, that is the main business of the living entity. But lower than human being—animals, birds, beasts, trees, aquatics, insects—they have no privilege to inquire about the Absolute Truth. It is in the human form of life one can inquire about the Absolute Truth. Athāto brahma jijñāsā. So when one is actually inquisitive about the Absolute Truth, he realizes three transcendental subject: brahmeti paramātmeti bhagavān iti śabdyate (SB 1.2.11).
So ultimately one has to reach to the platform of Bhagavān, Vāsudeva. Vāsudevaḥ sarvam iti sa mahātmā sudurlabhaḥ (BG 7.19). One who reaches to the point of understanding Vāsudeva, he is the perfect mahātmā. Vāsudevaḥ sarvam iti. According to Vedic description, mahātmā means one who has reached to the point of Vāsudeva, the Supreme Personality of Godhead. One who has reached . . . all of them are transcendentalists, kovidāḥ, men of knowledge, but one who has reached to the point of understanding Vāsudeva, the Supreme Personality of Godhead, he's called mahātmā.