Transcendentalists can also be divided into three categories. The word akāma refers to one who does not have any material desires, mokṣa-kāma refers to one who seeks liberation from material miseries, and sarva-kāma refers to one who wants to enjoy by fulfilling material desires. The most intelligent transcendentalist gives up all other processes and engages in the devotional service of the Lord, even though he may have many desires. Through no kind of activity—whether fruitive action or the cultivation of knowledge or the cultivation of mystic yoga—can a person achieve the highest perfection without adding a tinge of devotional service. Except for devotional service, all transcendental processes are just like nipples on the neck of a goat. The nipples on a goat's neck may be squeezed, but they do not supply milk. Therefore if one is to derive actual perfection from his process, he must take to the devotional service of Kṛṣṇa.
In the Bhagavad-gītā (7.16) Lord Kṛṣṇa states:
- catur-vidhā bhajante māṁ janāḥ sukṛtino ’rjuna
- ārto jijñāsur arthārthī jñānī ca bharatarṣabha
"O best of the Bhâratas, four kinds of people with very righteous backgrounds take up devotional service to Me. They are the distressed, the inquisitive, the seekers of material profit, and the jñānīs, or wise men." Out of these four, those who are distressed and those who desire wealth are called sakāma devotees, devotees with material desires, whereas the other two, the inquisitive and the searcher for wisdom, are mokṣa-kāma devotees, seekers of liberation. Because they all worship Kṛṣṇa, they are all considered to be very fortunate. In due course of time, if they give up all desires and become pure devotees of the Supreme Lord, they can be considered most fortunate. Such fortunate beginners can develop only in the association of pure devotees of Lord Kṛṣṇa. When one associates with pure devotees, he becomes a pure devotee himself.