Bali Mahārāja is a great authority in devotional service because he sacrificed everything to please the Lord and relinquished the connection of his so-called spiritual master who obstructed him on the path of risking everything for the service of the Lord. The highest perfection of religious life is to attain to the stage of unqualified devotional service of the Lord without any cause or without being obstructed by any kind of worldly obligation. Bali Mahārāja was determined to give up everything for the satisfaction of the Lord, and he did not care for any obstruction whatsoever. He is the grandson of Prahlāda Mahārāja, another authority in the devotional service of the Lord.
(Srimad Bhagavatam------1:12:25------purport).

Mahārāja Bali, a most celebrated king of the demons, knew very well when to make peace and when to fight. Thus although his commanders and captains were agitated and were about to kill the demigods, Mahārāja Bali, seeing that the demigods were coming to him without a militant attitude, forbade his commanders to kill them.
Vedic etiquette enjoins: gṛhe śatrum api prāptaṁ viśvastam akutobhayam. When enemies come to their opponent's place, they should be received in such a way that they will forget that there is animosity between the two parties. Bali Mahārāja was well conversant with the arts of peacemaking and fighting. Thus he received the demigods very well, although his commanders and captains were agitated. This kind of treatment was prevalent even during the fight between the Pāṇḍavas and the Kurus. During the day, the Pāṇḍavas and Kurus would fight with the utmost strength, and when the day was over they would go to each other's camps as friends and be received as such. During such friendly meetings, one enemy would offer anything the other enemy wanted. That was the system.
(Srimad Bhagavatam------8:6:28------purport).

The demigods approached Bali Mahārāja, the son of Virocana, and sat down near him. Bali Mahārāja was protected by the commanders of the demons and was most opulent, having conquered all the universes.
(Srimad Bhagavatam------8:6:29------translation).

After pleasing Bali Mahārāja with mild words, Lord Indra, the King of the demigods, who was most intelligent, very politely submitted all the proposals he had learned from the Supreme Personality of Godhead, Lord Viṣṇu.
(Srimad Bhagavatam------8:6:30------translation).

The proposals submitted by King Indra were immediately accepted by Bali Mahārāja and his assistants, headed by Śambara and Ariṣṭanemi, and by all the other residents of Tripura.
It appears from this verse that politics, diplomacy, the propensity to cheat, and everything that we find in this world in individual and social negotiations between two parties are also present in the upper planetary systems. The demigods went to Bali Mahārāja with the proposal to manufacture nectar, and the Daityas, the demons, immediately accepted it, thinking that since the demigods were already weak, when the nectar was produced the demons would take it from them and use it for their own purposes. The demigods, of course, had similar intentions.
(Srimad Bhagavatam------8:6:30------translation and purport).

Both the demigods and the demons are expert in activities involving the material energy, but the demigods are devotees of the Lord, whereas the demons are just the opposite. The demigods and demons churned the ocean of milk to get nectar from it, but the demons, not being devotees of the Lord, could derive no profit. After feeding nectar to the demigods, Lord Viṣṇu returned to His abode on the back of Garuḍa, but the demons, being most aggrieved, again declared war against the demigods. Bali Mahārāja, the son of Virocana, became the commander in chief of the demons. In the beginning of the battle, the demigods prepared to defeat the demons. Indra, King of heaven, fought with Bali, and other demigods, like Vāyu, Agni and Varuṇa, fought against other leaders of the demons. In this fight the demons were defeated, and to save themselves from death they began to manifest many illusions through material maneuvers, killing many soldiers on the side of the demigods. The demigods, finding no other recourse, surrendered again to the Supreme Personality of Godhead, Viṣṇu, who then appeared and counteracted all the illusions presented by the jugglery of the demons. Heroes among the demons such as Kālanemi, Mālī, Sumālī and Mālyavān fought the Supreme Personality of Godhead and were all killed by the Lord. The demigods were thus freed from all dangers.
(Srimad Bhagavatam------8:10------summary).

Having been graced by the Supreme Personality of Godhead, the demigods began fighting the demons again, with renewed energy. King Indra released his thunderbolt against Bali, and when Bali fell, his friend Jambhāsura attacked Indra, who then cut off Jambhāsura's head with his thunderbolt. When Nārada Muni learned that Jambhāsura had been killed, he informed Jambhāsura's relatives Namuci, Bala and Pāka, who then went to the battlefield and attacked the demigods. Indra, King of heaven, severed the heads of Bala and Pāka and released the weapon known as kuliśa, the thunderbolt, against Namuci's shoulder. The thunderbolt, however, returned unsuccessful, and thus Indra became morose. At that time, an unseen voice came from the sky. The voice declared, "A dry or wet weapon cannot kill Namuci." Hearing this voice, Indra began to think of how Namuci could be killed. He then thought of foam, which is neither moist nor dry. Using a weapon of foam, he was able to kill Namuci. Thus Indra and the other demigods killed many demons. Then, at the request of Lord Brahmā, Nārada went to the demigods and forbade them to kill the demons any longer. All the demigods then returned to their abodes. Following the instructions of Nārada, whatever demons remained alive on the battlefield took Bali Mahārāja to Asta Mountain. There, by the touch of Śukrācārya's hand, Bali Mahārāja regained his senses and consciousness, and those demons whose heads and bodies had not been completely lost were brought back to life by the mystic power of Śukrācārya.
(Srimad Bhagavatam------8:11------summary).

If one is victorious on the battlefield, he becomes famous; and if one is not victorious but is defeated, he may die. Both victory and defeat are possible, whether on such a battlefield as this or on the battlefield of the struggle for existence. Everything takes place according to the laws of nature (prakṛteḥ kriyamāṇāni guṇaiḥ karmāṇi sarvaśaḥ (B.G.3:27). Since everyone, without exception, is subject to the modes of material nature, whether one is victorious or defeated he is not independent, but is under the control of material nature. Bali Mahārāja, therefore, was very sensible. He knew that the fighting was arranged by eternal time and that under time's influence one must accept the results of one's own activities. Therefore even though Indra threatened that he would now kill Bali Mahārāja by releasing the thunderbolt, Bali Mahārāja was not at all afraid. This is the spirit of a kṣatriya: yuddhe cāpy apalāyanam (B.G.18:43). A kṣatriya must be tolerant in all circumstances, especially on the battlefield. Thus Bali Mahārāja asserted that he was not at all afraid of death, although he was threatened by such a great personality as the King of heaven.
(Srimad Bhagavatam------8:11:7------purport).

Bali Mahārāja knew that Indra, King of heaven, was extremely powerful, certainly more powerful than he himself. Nonetheless, Bali Mahārāja challenged Indra by saying that Indra was not a very learned person. In Bhagavad-gītā (2.11) Kṛṣṇa rebuked Arjuna by saying:
aśocyān anvaśocas tvaṁ
prajñā-vādāṁś ca bhāṣase
gatāsūn agatāsūṁś ca
nānuśocanti paṇḍitāḥ
"While speaking learned words, you are mourning for what is not worthy of grief. Those who are wise lament neither for the living nor the dead." Thus as Kṛṣṇa challenged Arjuna by saying that he was not a paṇḍita, or a learned person, Bali Mahārāja also challenged King Indra and his associates.
(Srimad Bhagavatam------8:11:8------purport).

Bali Mahārāja was very experienced in universal affairs. When he regained his senses and memory by the grace of Śukrācārya, he could understand everything that had happened. Therefore, although he had been defeated, he did not lament.
It is significant that Bali Mahārāja is here said to be very experienced. Although defeated, he was not at all sorry, for he knew that nothing can take place without the sanction of the Supreme Personality of Godhead. Since he was a devotee, he accepted his defeat without lamentation.
(Srimad Bhagavatam------8:11:48------translation and purport).

This chapter describes how Bali, after performing the Viśvajit-yajña, received the benediction of a chariot and various kinds of paraphernalia for war, with which he attacked the King of heaven. All the demigods, being afraid of him, left the heavenly planets and went away, following the instructions of their guru.
Mahārāja Parīkṣit wanted to understand how Lord Vāmanadeva, on the plea of taking three paces of land from Bali Mahārāja, took everything away from him and arrested him. Śukadeva Gosvāmī responded to this inquiry with the following explanation. In the fight between the demons and the demigods, as described in the Eleventh Chapter of this canto, Bali was defeated, and he died in the fight, but by the grace of Śukrācārya he regained his life. Thus he engaged himself in the service of Śukrācārya, his spiritual master. The descendants of Bhṛgu, being pleased with him, engaged him in the Viśvajit-yajña. When this yajña was performed, from the fire of yajña came a chariot, horses, a flag, a bow, armor and two quivers of arrows. Mahārāja Prahlāda, Bali Mahārāja's grandfather, gave Bali an eternal garland of flowers, and Śukrācārya gave him a conchshell. Bali Mahārāja, after offering obeisances to Prahlāda, the brāhmaṇas and his spiritual master, Śukrācārya, equipped himself to fight with Indra and went to Indrapurī with his soldiers. Blowing his conchshell, he attacked the outskirts of Indra's kingdom. When Indra saw Bali Mahārāja's prowess, he went to his own spiritual master, Bṛhaspati, told him about Bali's strength, and inquired about his duty. Bṛhaspati informed the demigods that because Bali had been endowed with extraordinary power by the brāhmaṇas, the demigods could not fight with him. Their only hope was to gain the favor of the Supreme Personality of Godhead. Indeed, there was no alternative. Under the circumstances, Bṛhaspati advised the demigods to leave the heavenly planets and keep themselves somewhere invisible. The demigods followed his orders, and Bali Mahārāja, along with his associates, gained the entire kingdom of Indra. The descendants of Bhṛgu Muni, being very affectionate to their disciple Bali Mahārāja, engaged him in performing one hundred aśvamedha-yajñas. In this way, Bali enjoyed the opulences of the heavenly planets.
(Srimad Bhagavatam------8:15------summary).

Bali Mahārāja has now become extremely powerful because of the benedictions given him by the brāhmaṇas, but when he later insults the brāhmaṇas, he will be vanquished, along with his friends and assistants.
Bali Mahārāja and Indra were enemies. Therefore, when Bṛhaspati, the spiritual master of the demigods, predicted that Bali Mahārāja would be vanquished when he insulted the brāhmaṇas by whose grace he had become so powerful, Bali Mahārāja's enemies were naturally anxious to know when that opportune moment would come. To pacify King Indra, Bṛhaspati assured him that the time would certainly come, for Bṛhaspati could see that in the future Bali Mahārāja would defy the orders of Śukrācārya in order to pacify Lord Viṣṇu, Vāmanadeva. Of course, to advance in Kṛṣṇa consciousness, one can take all risks. To please Vāmanadeva, Bali Mahārāja risked defying the orders of his spiritual master, Śukrācārya. Because of this, he would lose all his property, yet because of devotional service to the Lord, he would get more than he expected, and in the future, in the eighth manvantara, he would occupy the throne of Indra again.
(Srimad Bhagavatam------8:15:31------translation and purport).

This chapter describes how Lord Vāmanadeva appeared and how He went to the sacrificial arena of Mahārāja Bali, who received Him well and fulfilled His desire by offering Him benedictions.
Lord Vāmanadeva appeared in this world from the womb of Aditi completely equipped with conchshell, disc, club and lotus. His bodily hue was blackish, and He was dressed in yellow garments. Lord Viṣṇu appeared at an auspicious moment on Śravaṇa-dvādaśī when the Abhijit star had arisen. At that time, in all the three worlds (including the higher planetary system, outer space and this earth), all the demigods, the cows, the brāhmaṇas and even the seasons were happy because of God's appearance. Therefore this auspicious day is called Vijayā. When the Supreme Personality of Godhead, who has a sac-cid-ānanda (Bs. 5.1) body, appeared as the son of Kaśyapa and Aditi, both of His parents were very astonished. After His appearance, the Lord assumed the form of a dwarf (Vāmana). All the great sages expressed their jubilation, and with Kaśyapa Muni before them they performed the birthday ceremony of Lord Vāmana. At the time of Lord Vāmanadeva's sacred thread ceremony, He was honored by the sun-god, Bṛhaspati, the goddess presiding over the planet earth, the deity of the heavenly planets, His mother, Lord Brahmā, Kuvera, the seven ṛṣis and others. Lord Vāmanadeva then visited the sacrificial arena on the northern side of the Narmadā River, at the field known as Bhṛgukaccha, where brāhmaṇas of the Bhṛgu dynasty were performing yajñas. Wearing a belt made of muñja straw, an upper garment of deerskin and a sacred thread and carrying in His hands a daṇḍa, an umbrella and a waterpot (kamaṇḍalu), Lord Vāmanadeva appeared in the sacrificial arena of Mahārāja Bali. Because of His transcendentally effulgent presence, all the priests were diminished in their prowess, and thus they all stood from their seats and offered prayers to Lord Vāmanadeva. Even Lord Śiva accepts on his head the Ganges water generated from the toe of Lord Vāmanadeva. Therefore, after washing the Lord's feet, Bali Mahārāja immediately accepted the water from the Lord's feet on his head and felt that he and his predecessors had certainly been glorified. Then Bali Mahārāja inquired of Lord Vāmanadeva's welfare and requested the Lord to ask him for money, jewels or anything He might desire.
(Srimad Bhagavatam------8:18------summary).

Lord Śiva, the best of demigods, who carries on his forehead the emblem of the moon, receives on his head with great devotion the Ganges water emanating from the toe of Viṣṇu. Being aware of religious principles, Bali Mahārāja knew this. Consequently, following in the footsteps of Lord Śiva, he also placed on his head the water that had washed the Lord's lotus feet.
Lord Śiva is known as Gaṅgā-dhara, or one who carries the water of the Ganges on his head. On Lord Śiva's forehead is the emblem of the half-moon, yet to give supreme respect to the Supreme Personality of Godhead, Lord Śiva placed the water of the Ganges above this emblem. This example should be followed by everyone, or at least by every devotee, because Lord Śiva is one of the mahājanas. Similarly, Mahārāja Bali also later became a mahājana. One mahājana follows another mahājana, and by following the paramparā system of mahājana activities one can become advanced in spiritual consciousness. The water of the Ganges is sanctified because it emanates from the toe of Lord Viṣṇu. Bali Mahārāja washed the lotus feet of Vāmanadeva, and the water with which he did so became equal to the Ganges. Bali Mahārāja, who perfectly knew all religious principles, therefore took that water on his head, following in the footsteps of Lord Śiva.
(Srimad Bhagavatam------8:18:28------translation and purport).

This Nineteenth Chapter describes how Lord Vāmanadeva asked for three paces of land in charity, how Bali Mahārāja agreed to His proposal, and how Śukrācārya forbade Bali Mahārāja to fulfill Lord Vāmanadeva's request.
When Bali Mahārāja, thinking Vāmanadeva to be the son of a brāhmaṇa, told Him to ask for anything He liked, Lord Vāmanadeva praised Hiraṇyakaśipu and Hiraṇyākṣa for their heroic activities, and after thus praising the family in which Bali Mahārāja had been born, He begged the King for three paces of land. Bali Mahārāja agreed to give this land in charity, since this was very insignificant, but Śukrācārya, who could understand that Vāmanadeva was Viṣṇu, the friend of the demigods, forbade Bali Mahārāja to give this land. Śukrācārya advised BaliMahārāja to withdraw his promise. He explained that in subduing others, in joking, in responding to danger, in acting for the welfare of others, and so on, one could refuse to fulfill one's promise, and there would be no fault. By this philosophy, Śukrācārya tried to dissuade Bali Mahārāja from giving land to Lord Vāmanadeva.
(Srimad Bhagavatam------8:19------summary).

A brāhmaṇa or sannyāsī is qualified to ask charity from others, but if he takes more than necessary he is punishable. No one can use more of the Supreme Lord's property than necessary. Lord Vāmanadeva indirectly indicated to Bali Mahārāja that he was occupying more land than he needed. In the material world, all distresses are due to extravagance.
(Srimad Bhagavatam------8:19:17------purport).

Bali Mahārāja said: O son of a brāhmaṇa, Your instructions are as good as those of learned and elderly persons. Nonetheless, You are a boy, and Your intelligence is insufficient. Thus You are not very prudent in regard to Your self-interest.
The Supreme Personality of Godhead, being full in Himself, actually has nothing to want for His self-interest. Lord Vāmanadeva, therefore, had not gone to Bali Mahārāja for His own self-interest. As stated in Bhagavad-gītā (5.29), bhoktāraṁ yajña-tapasāṁ sarva-loka-maheśvaram. The Lord is the proprietor of all planets, in both the material and spiritual worlds. Why should He be in want of land? Bali Mahārāja rightly said that Lord Vāmanadeva was not at all prudent in regard to His own personal interests. Lord Vāmanadeva had approached Bali not for His personal welfare but for the welfare of His devotees.
(Srimad Bhagavatam------8:19:18------translation and purport).

According to Vedic understanding, the entire universe is regarded as an ocean of space. In that ocean there are innumerable planets, and each planet is called a dvīpa, or island. When approached by Lord Vāmanadeva, Bali Mahārāja was actually in possession of all the dvīpas, or islands in space. Bali Mahārāja was very pleased to see the features of Vāmanadeva and was ready to give Him as much land as He could ask, but because Lord Vāmanadeva asked only three paces of land, Bali Mahārāja considered Him not very intelligent.
(Srimad Bhagavatam------8:19:19------purport).

To teach this highest culture, varṇāśrama-dharma is recommended. The aim of the varṇāśrama divisions—brāhmaṇa, kṣatriya, vaiśya, śūdra, brahmacarya, gṛhastha, vānaprastha and sannyāsa—is to train one to control the senses and be content with the bare necessities. Here Lord Vāmanadeva, as an ideal brahmacārī, refuses BaliMahārāja's offer to give Him anything He might want. He says that without contentment one could not be happy even if he possessed the property of the entire world or the entire universe.
(Srimad Bhagavatam------8:19:21------purport).

Although Bali Mahārāja was a devotee, he was attached to material possessions, and therefore the Lord, being very kind to him, showed him special favor by appearing as Lord Vāmana to take away all his material possessions, and his mind as well.
(Srimad Bhagavatam------8:19:32------purport).

Bali Mahārāja might argue that he had promised only three steps of land. But Śukrācārya, being a very learned brāhmaṇa, immediately understood that this was a plan of Hari, who had falsely appeared there as a brahmacārī. The words mūḍha vartiṣyase katham reveal that Śukrācārya was a brāhmaṇa of the priestly class. Such priestly brāhmaṇas are mostly interested in receiving remuneration from their disciples. Therefore when Śukrācārya saw that Bali Mahārāja had risked all of his possessions, he understood that this would cause havoc not only to the King but also to the family of Śukrācārya, who was dependent on Mahārāja Bali's mercy. This is the difference between a Vaiṣṇava and a smārta-brāhmaṇa. A smārta-brāhmaṇa is always interested in material profit, whereas a Vaiṣṇava is interested only in satisfying the Supreme Personality of Godhead. From the statement of Śukrācārya, it appears that he was in all respects a smārta-brāhmaṇa interested only in personal gain.
(Srimad Bhagavatam------8:19:33------purport).

Śukrācārya wanted to tell Bali Mahārāja how he would be cheated by Lord Vāmana. "You have promised three steps," he said. "But with only two steps, all your possessions will be finished. How then will you give Him a place for His third step?" Śukrācārya did not know how the Lord protects His devotee. The devotee must risk everything in his possession for the service of the Lord, but he is always protected and never defeated. By materialistic calculations, Śukrācārya thought that Bali Mahārāja would under no circumstances be able to keep his promise to the brahmacārī, Lord Vāmanadeva.
(Srimad Bhagavatam------8:19:34------purport).

Mahārāja Bali wanted to give everything to Vāmanadeva, who had appeared as a beggar, but Śukrācārya, being Mahārāja Bali's familial spiritual master in the line of seminal succession, could not appreciate Mahārāja Bali's promise. Śukrācārya gave Vedic evidence that one should not give everything to a poor man. Rather, when a poor man comes for charity one should untruthfully say, "Whatever I have I have given you. I have no more." It is not that one should give everything to him.
(Srimad Bhagavatam------8:19:41------purport).

After hearing the instructive advice of Śukrācārya, Bali Mahārāja became contemplative. Because it is the duty of a householder to maintain the principles of religion, economic development and sense gratification, Bali Mahārāja thought it improper to withdraw his promise to the brahmacārī. To lie or fail to honor a promise given to a brahmacārī is never proper, for lying is the most sinful activity. Everyone should be afraid of the sinful reactions to lying, for mother earth cannot even bear the weight of a sinful liar. The spreading of a kingdom or empire is temporary; if there is no benefit for the general public, such expansion has no value. Previously, all the great kings and emperors expanded their kingdoms with a regard for the welfare of the people in general. Indeed, while engaged in such activities for the benefit of the general public, eminent men sometimes even sacrificed their lives. It is said that one who is glorious in his activities is always living and never dies. Therefore, fame should be the aim of life, and even if one becomes poverty-stricken for the sake of a good reputation, that is not a loss. BaliMahārāja thought that even if this brahmacārī, Vāmanadeva, were Lord Viṣṇu, if the Lord accepted his charity and then again arrested him, Bali Mahārāja would not envy Him. Considering all these points, Bali Mahārāja finally gave in charity everything he possessed.
Lord Vāmanadeva then immediately extended Himself into a universal body. By the mercy of Lord Vāmanadeva, Bali Mahārāja could see that the Lord is all-pervading and that everything rests in His body. Bali Mahārāja could see Lord Vāmanadeva as the supreme Viṣṇu, wearing a helmet, yellow garments, the mark of Śrīvatsa, the Kaustubha jewel, a flower garland, and ornaments decorating His entire body. The Lord gradually covered the entire surface of the world, and by extending His body He covered the entire sky. With His hands He covered all directions, and with His second footstep He covered the entire upper planetary system. Therefore there was no vacant place where He could take His third footstep.
(Srimad Bhagavatam------8:20------summary).

Śrī Śukadeva Gosvāmī said: O King Parīkṣit, when Bali Mahārāja was thus advised by his spiritual master, Śukrācārya, his family priest, he remained silent for some time, and then, after full deliberation, he replied to his spiritual master as follows.
Śrīla Viśvanātha Cakravartī Ṭhākura remarks that Bali Mahārāja remained silent at a critical point. How could he disobey the instruction of Śukrācārya, his spiritual master? It is the duty of such a sober personality as Bali Mahārāja to abide by the orders of his spiritual master immediately, as his spiritual master had advised. But Bali Mahārāja also considered that Śukrācārya was no longer to be accepted as a spiritual master, for he had deviated from the duty of a spiritual master. According to śāstra, the duty of the guru is to take the disciple back home, back to Godhead. If he is unable to do so and instead hinders the disciple in going back to Godhead, he should not be a guru. Gurur na sa syāt (S.B.5:5:18). One should not become a guru if he cannot enable his disciple to advance in Kṛṣṇa consciousness. The goal of life is to become a devotee of Lord Kṛṣṇa so that one may be freed from the bondage of material existence (tyaktvā dehaṁ punar janma naiti mam eti so 'rjuna (B.G.4:9). The spiritual master helps the disciple attain this stage by developing Kṛṣṇa consciousness. Now Śukrācārya has advised BaliMahārāja to deny the promise to Vāmanadeva. Under the circumstances, therefore, Bali Mahārāja thought that there would be no fault if he disobeyed the order of his spiritual master. He deliberated on this point—should he refuse to accept the advice of his spiritual master, or should he independently do everything to please the Supreme Personality of Godhead? He took some time.
(Srimad Bhagavatam------8:20:1------translation and purport).

Bali Mahārāja said: As you have already stated, the principle of religion that does not hinder one's economic development, sense gratification, fame and means of livelihood is the real occupational duty of the householder. I also think that this religious principle is correct.
Bali Mahārāja's grave answer to Śukrācārya is meaningful. Śukrācārya stressed that one's material means of livelihood and one's material reputation, sense gratification and economic development must continue properly. To see to this is the first duty of a man who is a householder, especially one who is interested in material affairs. If a religious principle does not affect one's material condition, it is to be accepted. At the present time, in this age of Kali, this idea is extremely prominent. No one is prepared to accept any religious principle if it hampers material prosperity. Śukrācārya, being a person of this material world, did not know the principles of a devotee. A devotee is determined to serve the Supreme Personality of Godhead to His full satisfaction. Anything that hampers such determination should certainly be rejected. This is the principle of bhakti. Ānukūlyasya saṅkalpaḥ prātikūlyasya varjanam (CC.2:22:100). To perform devotional service, one must accept only that which is favorable and reject that which is unfavorable. Bali Mahārāja had the opportunity to contribute everything he possessed to the lotus feet of Lord Vāmanadeva, but Śukrācārya was putting forward a material argument to hamper this process of devotional service. Under the circumstances, Bali Mahārājadecided that such hindrances should certainly be avoided. In other words, he decided immediately to reject the advice of Śukrācārya and go on with his duty. Thus he gave all his possessions to Lord Vāmanadeva.
(Srimad Bhagavatam------8:20:2------translation and purport).

Bali Mahārāja had already been blessed by his grandfather Prahlāda Mahārāja. Therefore, he was a pure devotee, although born in a family of demons. There are two kinds of highly elevated devotees, called sādhana-siddha and kṛpā-siddha. Sādhana-siddha refers to one who has become a devotee by regular execution of the regulative principles mentioned in the śāstras, as ordered and directed by the spiritual master. If one regularly executes such devotional service, he will certainly attain perfection in due course of time. But there are other devotees, who may not have undergone all the required details of devotional service but who, by the special mercy of guru and Kṛṣṇa—the spiritual master and the Supreme Personality of Godhead—have immediately attained the perfection of pure devotional service. Examples of such devotees are the yajña-patnīs, Mahārāja Bali and Śukadeva Gosvāmī. The yajña-patnīs were the wives of ordinary brāhmaṇas engaged in fruitive activities. Although the brāhmaṇas were very learned and advanced in Vedic knowledge, they could not achieve the mercy of Kṛṣṇa-Balarāma, whereas their wives achieved complete perfection in devotional service, despite their being women. Similarly, Vairocani, Bali Mahārāja, received the mercy of Prahlāda Mahārāja, and by Prahlāda Mahārāja's mercy he also received the mercy of Lord Viṣṇu, who appeared before him as a brahmacārī beggar. Thus Bali Mahārāja became a kṛpā-siddha because of the special mercy of both guru and Kṛṣṇa. Caitanya Mahāprabhu confirms this favor: guru-kṛṣṇa-prasāde pāya bhakti-latā-bīja (CC.2:19:151). Bali Mahārāja, by the grace of Prahlāda Mahārāja, got the seed of devotional service, and when that seed developed, he achieved the ultimate fruit of that service, namely love of Godhead (premā pum-artho mahān), immediately upon the appearance of Lord Vāmanadeva. Bali Mahārāja regularly maintained devotion for the Lord, and because he was purified, the Lord appeared before him. Because of unalloyed love for the Lord, he then immediately decided, "I shall give this little dwarf brāhmaṇa whatever He asks from me." This is a sign of love. Thus Bali Mahārāja is understood to be one who received the highest perfection of devotional service by special mercy.
(Srimad Bhagavatam------8:20:3------purport).

The word vipra means brāhmaṇa, and at the same time "confidential." Bali Mahārāja had confidentially decided to give the gift to Lord Vāmanadeva without discussion, but because such a decision would hurt the hearts of the asuras and his spiritual master, Śukrācārya, he spoke equivocally. Bali Mahārāja, as a pure devotee, had already decided to give all the land to Lord Viṣṇu.
(Srimad Bhagavatam------8:20:6------purport).

Bali Mahārāja was prepared to give everything to Lord Viṣṇu, and Śukrācārya, being a professional priest, might have been anxiously waiting, doubting whether there had been any such instance in history in which one had given everything in charity. Bali Mahārāja, however, cited the tangible examples of Mahārāja Śibi and Mahārāja Dadhīci, who had given up their lives for the benefit of the general public. Certainly one has attachment for everything material, especially one's land, but land and other possessions are forcibly taken away at the time of death, as stated in Bhagavad-gītā (mṛtyuḥ sarva-haraś cāham (B.G.10:34). The Lord personally appeared to Bali Mahārāja to take away everything he had, and thus he was so fortunate that he could see the Lord face to face. Nondevotees, however, cannot see the Lord face to face; to such persons the Lord appears as death and takes away all their possessions by force. Under the circumstances, why should we not part with our possessions and deliver them to Lord Viṣṇu for His satisfaction? Śrī Cāṇakya Paṇḍita says in this regard, san-nimitte varaṁ tyāgo vināśe niyate sati (Cāṇakya-śloka 36). Since our money and possessions do not last but will somehow or other be taken away, as long as they are in our possession it is better to use them for charity to a noble cause. Therefore Bali Mahārāja defied the order of his so-called spiritual master.
(Srimad Bhagavatam------8:20:7------purport).

"That gift which is given out of duty, at the proper time and place, to a worthy person, and without expectation of return is considered to be charity in the mode of goodness." Thus charity given in the proper place is called sāttvika. And above this charity in goodness is transcendental charity, in which everything is sacrificed for the sake of the Supreme Personality of Godhead. Vāmanadeva, the Supreme Personality of Godhead, had come to Bali Mahārāja for alms. How could one get such an opportunity to give charity? Therefore, Bali Mahārāja decided without hesitation to give the Lord whatever He wanted. One may get various opportunities to lay down his life on the battlefield, but such an opportunity as this is hardly ever obtained.
(Srimad Bhagavatam------8:20:9------purport).

If Lord Viṣṇu as He is had come to Bali Mahārāja and asked him to do something, Bali Mahārāja certainly would not have refused His request. But to enjoy a little humor between Himself and His devotee, the Lord covered Himself as a brāhmaṇa-brahmacārī and thus came to Bali Mahārāja to beg for only three feet of land.
(Srimad Bhagavatam------8:20:12------purport).

This chapter describes how Lord Viṣṇu, desiring to advertise the glories of Bali Mahārāja, arrested him for not fulfilling his promise in regard to the Lord's third step.
With the second step the Supreme Personality of Godhead reached the topmost planet of the universe, Brahmaloka, which He diminished in beauty by the effulgence of His toenails. Thus Lord Brahmā, accompanied by great sages like Marīci and the predominating deities of all the higher planets, offered humble prayers and worship to the Lord. They washed the Lord's feet and worshiped Him with all paraphernalia. Ṛkṣarāja, Jāmbavān, played his bugle to vibrate the glories of the Lord. When Bali Mahārāja was deprived of all his possessions, the demons were very angry. Although Bali Mahārāja warned them not to do so, they took up weapons against Lord Viṣṇu. All of them were defeated, however, by Lord Viṣṇu's eternal associates, and, in accordance with Bali Mahārāja's order, they all entered the lower planets of the universe. Understanding Lord Viṣṇu's purpose, Garuḍa, the carrier of Lord Viṣṇu, immediately arrestedBali Mahārāja with the ropes of Varuṇa. When Bali Mahārāja was thus reduced to a helpless position, Lord Viṣṇu asked him for the third step of land. Because Lord Viṣṇu appreciated BaliMahārāja's determination and integrity, when Bali Mahārāja was unable to fulfill his promise, Lord Viṣṇu ascertained that the place for him would be the planet Sutala, which is better than the planets of heaven.
(Srimad Bhagavatam------8:21------summary).

The summary of this Twenty-second Chapter is as follows. The Supreme Personality of Godhead was pleased by the behavior of Bali Mahārāja. Thus the Lord placed him on the planet Sutala, and there, after bestowing benedictions upon him, the Lord agreed to become his doorman.
Bali Mahārāja was extremely truthful. Being unable to keep his promise, he was very much afraid, for he knew that one who has deviated from truthfulness is insignificant in the eyes of society. An exalted person can suffer the consequences of hellish life, but he is very much afraid of being defamed for deviation from the truth. Bali Mahārāja agreed with great pleasure to accept the punishment awarded him by the Supreme Personality of Godhead. In Bali Mahārāja's dynasty there were many asuras who because of their enmity toward Viṣṇu had achieved a destination more exalted than that of many mystic yogīs. Bali Mahārāja specifically remembered the determination of Prahlāda Mahārāja in devotional service. Considering all these points, he decided to give his head in charity as the place for Viṣṇu's third step. Bali Mahārāja also considered how great personalities give up their family relationships and material possessions to satisfy the Supreme Personality of Godhead. Indeed, they sometimes even sacrifice their lives for the satisfaction of the Lord, just to become His personal servants. Accordingly, by following in the footsteps of previous ācāryas and devotees, Bali Mahārāja perceived himself successful.
While Bali Mahārāja, having been arrested by the ropes of Varuṇa, was offering prayers to the Lord, his grandfather Prahlāda Mahārāja appeared there and described how the Supreme Personality of Godhead had delivered Bali Mahārāja by taking his possessions in a tricky way. While Prahlāda Mahārāja was present, Lord Brahmā and Bali's wife, Vindhyāvali, described the supremacy of the Supreme Lord. Since Bali Mahārāja had given everything to the Lord, they prayed for his release. The Lord then described how a nondevotee's possession of wealth is a danger whereas a devotee's opulence is a benediction from the Lord. Then, being pleased with Bali Mahārāja, the Supreme Lord offered His disc to protect Bali Mahārāja and promised to remain with him.
(Srimad Bhagavatam------8:22------summary).

Bali Mahārāja said: O best Personality of Godhead, most worshipable for all the demigods, if You think that my promise has become false, I shall certainly rectify matters to make it truthful. I cannot allow my promise to be false. Please, therefore, place Your third lotus footstep on my head.
Bali Mahārāja could understand the pretense of Lord Vāmanadeva, who had taken the side of the demigods and come before him as a beggar. Although the Lord's purpose was to cheat him, Bali Mahārāja took pleasure in understanding how the Lord will cheat His devotee to glorify the devotee's position. It is said that God is good, and this is a fact. Whether He cheats or rewards, He is always good. Bali Mahārāja therefore addressed Him as Uttamaśloka. "Your Lordship," he said, "You are always praised with the best of selected verses. On behalf of the demigods, You disguised Yourself to cheat me, saying that You wanted only three paces of land, but later You expanded Your body to such an extent that with two footsteps You covered the entire universe. Because You were working on behalf of Your devotees, You do not regard this as cheating. Never mind. I cannot be considered a devotee. Nonetheless, because although You are the husband of the goddess of fortune You have come to me to beg, I must satisfy You to the best of my ability. So please do not think that I wanted to cheat You; I must fulfill my promise. I still have my body. When I place my body for Your satisfaction, please put Your third step on my head." Since the Lord had covered the entire universe with two steps, one might ask how Bali Mahārāja's head could be sufficient for His third step? Bali Mahārāja, however, thought that the possessor of wealth must be greater than the possession. Therefore although the Lord had taken all his possessions, the head of Bali Mahārāja, the possessor, would provide adequate place for the Lord's third step.
(Srimad Bhagavatam------8:22:2------translation and purport).

Bali Mahārāja appreciated the Lord's mercy not only upon him but upon many other demons. Because this mercy is liberally distributed, the Supreme Lord is called all-merciful. Bali Mahārāja was indeed a fully surrendered devotee, but even some demons who were not at all devotees but merely enemies of the Lord attained the same exalted position achieved by many mystic yogīs. Thus Bali Mahārāja could understand that the Lord had some hidden purpose in punishing him. Consequently he was neither unhappy nor ashamed because of the awkward position in which he had been put by the Supreme Personality of Godhead.
(Srimad Bhagavatam------8:22:6-7------purport).

The Supreme Personality of Godhead, Kṛṣṇa, advises, sarva-dharmān parityajya mām ekaṁ śaraṇaṁ vraja: "Give up all other varieties of religion and just surrender unto Me." The common man does not appreciate such a statement by the Supreme Personality of Godhead because he thinks that during his lifetime his family, society, country, body and relatives are everything. Why should one give up any one of them and take shelter of the Supreme Personality of Godhead? But from the behavior of great personalities like Prahlāda Mahārāja and Bali Mahārāja we understand that surrendering to the Lord is the right action for an intelligent person. Prahlāda Mahārāja took shelter of Viṣṇu against the will of his father. Similarly, Bali Mahārāja took shelter of Vāmanadeva against the will of his spiritual master, Śukrācārya, and all the leading demons. People may be surprised that devotees like Prahlāda Mahārāja and Bali Mahārāja could seek shelter of the side of the enemy, giving up the natural affinity for family, hearth and home. In this connection, Bali Mahārāja explains that the body, which is the center of all material activities, is also a foreign element.
(Srimad Bhagavatam------8:22:9------purport).

Bali Mahārāja's wife, who was most intelligent, supported the arrest of her husband and accused him of having no intelligence because he had claimed proprietorship of the property of the Lord. Such a claim is a sign of demoniac life. Although the demigods, who are officials appointed by the Lord for management, are attached to materialistic enjoyment, they never claim to be proprietors of the universe, for they know that the actual proprietor of everything is the Supreme Personality of Godhead. This is the qualification of the demigods. But the demons, instead of accepting the exclusive proprietorship of the Supreme Personality of Godhead, claim the property of the universe for themselves through demarcations of nationalism. "This part is mine, and that part is yours," they say. "This part I can give in charity, and this part I can keep for my enjoyment." These are all demoniac conceptions. This is described in Bhagavad-gītā (16.13): idam adya mayā labdham imaṁ prāpsye manoratham. "Thus far I have acquired so much money and land. Now I have to add more and more. In this way I shall be the greatest proprietor of everything. Who can compete with me?" These are all demoniac conceptions.
Bali Mahārāja's wife accused Bali Mahārāja by saying that although the Supreme Personality of Godhead had arrested him, showing him extraordinary mercy, and although Bali Mahārāja was offering his body to the Supreme Lord for the Lord's third step, he was still in the darkness of ignorance.
(Srimad Bhagavatam------8:22:20------purport).

Bali Mahārāja passed the severe test put before him by the Supreme Personality of Godhead. This is further proof of the Lord's mercy toward His devotee. The Supreme Personality of Godhead sometimes puts a devotee to severe tests that are almost unbearable. One could hardly even live under the conditions forced upon Bali Mahārāja. That Bali Mahārāja endured all these severe tests and austerities is the mercy of the Supreme Lord. The Lord certainly appreciates the devotee's forbearance, and it is recorded for the future glorification of the devotee. This was not an ordinary test. As described in this verse, hardly anyone could survive such a test, but for the future glorification of Bali Mahārāja, one of the mahājanas, the Supreme Personality of Godhead not only tested him but also gave him the strength to tolerate such adversity. The Lord is so kind to His devotee that when severely testing him the Lord gives him the necessary strength to be tolerant and continue to remain a glorious devotee.
(Srimad Bhagavatam------8:22:29-30------purport).

This chapter describes how Bali Mahārāja, along with his grandfather Prahlāda Mahārāja, entered the planet Sutala and how the Supreme Personality of Godhead allowed Indra to reenter the heavenly planet.
The great soul Bali Mahārāja experienced that the highest gain in life is to attain devotional service under the shelter of the Lord's lotus feet in full surrender. Being fixed in this conclusion, his heart full of ecstatic devotion and his eyes full of tears, he offered obeisances to the Personality of Godhead and then, with his associates, entered the planet known as Sutala. Thus the Supreme Personality of Godhead satisfied the desire of Aditi and reinstalled Lord Indra. Prahlāda Mahārāja, being aware of Bali's release from arrest, then described the transcendental pastimes of the Supreme Personality of Godhead in this material world. Prahlāda Mahārāja praised the Supreme Lord for creating the material world, for being equal to everyone and for being extremely liberal to the devotees, just like a desire tree. Indeed, Prahlāda Mahārāja said that the Lord is kind not only to His devotees but also to the demons. In this way he described the unlimited causeless mercy of the Supreme Personality of Godhead. Then, with folded hands, he offered his respectful obeisances unto the Lord, and after circumambulating the Lord he also entered the planet Sutala in accordance with the Lord's order. The Lord then ordered Śukrācārya to describe Bali Mahārāja's faults and discrepancies in executing the sacrificial ceremony. Śukrācārya became free from fruitive actions by chanting the holy name of the Lord, and he explained how chanting can diminish all the faults of the conditioned soul. He then completed Bali Mahārāja's sacrificial ceremony. All the great saintly persons accepted Lord Vāmanadeva as the benefactor of Lord Indra because He had returned Indra to his heavenly planet. They accepted the Supreme Personality of Godhead as the maintainer of all the affairs of the universe. Being very happy, Indra, along with his associates, placed Vāmanadeva before him and reentered the heavenly planet in their airplane. Having seen the wonderful activities of Lord Viṣṇu in the sacrificial arena of Bali Mahārāja, all the demigods, saintly persons, Pitās, Bhūtas and Siddhas glorified the Lord again and again. The chapter concludes by saying that the most auspicious function of the conditioned soul is to chant and hear about the glorious activities of Lord Viṣṇu.
(Srimad Bhagavatam------8:23------summary).