There is some controversy amongst the students on the path of liberation. Such transcendental students are known as impersonalists and devotees of the Lord. The devotee of the Lord worships the transcendental form of the Lord, whereas the impersonalist meditates upon the glaring effulgence, or the bodily rays of the Lord, known as the brahma-jyotir. Here in this verse it is said that Mahārāja Parīkṣit attained the lotus feet of the Lord by instructions in knowledge delivered by the son of Vyāsadeva, Śrīla Śukadeva Gosvāmī. Śukadeva Gosvāmī was also an impersonalist in the beginning, as he himself has admitted in the Bhāgavatam (2.1.9), but later on he was attracted by the transcendental pastimes of the Lord and thus became a devotee. Such devotees with perfect knowledge are called mahā-bhāgavatas, or first-class devotees. There are three classes of devotees, namely the prākṛta, madhyama, and mahā-bhāgavata. The prākṛta, or third-class devotees, are temple worshipers without specific knowledge of the Lord and the Lord's devotees. The madhyama, or the second-class devotee, knows well the Lord, the Lord's devotees, the neophytes, and the nondevotees also. But the mahā-bhāgavata, or the first-class devotee, sees everything in relation with the Lord and the Lord present in everyone's relation. The mahā-bhāgavata, therefore, does not make any distinction, particularly between a devotee and nondevotee. Mahārāja Parīkṣit was such a mahā-bhāgavata devotee because he was initiated by a mahā-bhāgavata devotee, Śukadeva Gosvāmī. He was equally kind, even to the personality of Kali, and what to speak of others.
So there are many instances in the transcendental histories of the world of an impersonalist who has later become a devotee. But a devotee has never become an impersonalist. This very fact proves that on the transcendental steps, the step occupied by a devotee is higher than the step occupied by an impersonalist. It is also stated in the Bhagavad-gītā (12.5) that persons stuck on the impersonal step undergo more sufferings than achievement of reality. Therefore knowledge imparted by Śukadeva Gosvāmī unto Mahārāja Parīkṣit helped him attain the service of the Lord. And this stage of perfection is called apavarga, or the perfect stage of liberation. Simple knowledge of liberation is material knowledge. Actual freedom from material bondage is called liberation, but attainment of the transcendental service of the Lord is called the perfect stage of liberation. Such a stage is attained by knowledge and renunciation, as we have already explained (S.B.1:2:12), and perfect knowledge, as delivered by Śrīla Śukadeva Gosvāmī, results in the attainment of the transcendental service of the Lord.
(Srimad Bhagavatam----1:18:16----purport).

There are different kinds of transcendentalists, namely the jñānīs, or impersonalists, the mystic yogīs and, of course, all the devotees of the Supreme Personality of Godhead. The Kumāras, however, were both yogīs and jñānīs and finally bhaktas later on. In the beginning they were impersonalists, but later they developed devotional activities; therefore they are the best of the transcendentalists. The devotees are representatives of the Supreme Personality of Godhead, and to elevate the conditioned souls to their original consciousness, they travel all over the universes to enlighten the conditioned souls about Kṛṣṇa consciousness. The best devotees are ātmavat, or those who have fully realized the Supreme Soul. The Supreme Personality of Godhead, as Paramātmā, is sitting within everyone's heart, trying to elevate everyone to the platform of Kṛṣṇa consciousness. Therefore He is called ātma-bhāvana. The Supreme Personality of Godhead is always trying to give the individual soul the intelligence to understand about Himself. He is always with the individual as a friend sitting by the side of a friend, and He gives facilities to all living entities according to their desires.
The word ātmavatām is significant in this verse. There are three different kinds of devotees, namely kaniṣṭha-adhikārī, madhyama-adhikārī and uttama-adhikārī: the neophyte, the preacher and the mahā-bhāgavata, or the highly advanced devotee. The highly advanced devotee is one who knows the conclusion of the Vedas in full knowledge; thus he becomes a devotee. Indeed, not only is he convinced himself, but he can convince others on the strength of Vedic evidence. The advanced devotee can also see all other living entities as part and parcel of the Supreme Lord, without discrimination. The madhyama-adhikārī (preacher) is also well versed in the śāstras and can convince others also, but he discriminates between the favorable and the unfavorable. In other words, the madhyama-adhikārī does not care for the demoniac living entities, and the neophyte kaniṣṭha-adhikārī does not know much about śāstra but has full faith in the Supreme Personality of Godhead. The Kumāras, however, were mahā-bhāgavatas because after scrutinizingly studying the Absolute Truth, they became devotees. In other words, they were in full knowledge of the Vedic conclusion. In the Bhagavad-gītā it is confirmed by the Lord that there are many devotees, but a devotee who is fully conversant in the Vedic conclusion is very dear to Him. Everyone is trying to elevate himself to the highest position according to his mentality. The karmīs, who have a bodily concept of life, try to enjoy sense gratification to the utmost. The jñānīs' idea of the highest position is merging into the effulgence of the Lord. But a devotee's highest position is in preaching all over the world the glories of the Supreme Personality of Godhead. Therefore the devotees are actually the representatives of the Supreme Lord, and as such they travel all over the world directly as Nārāyaṇa because they carry Nārāyaṇa within their hearts and preach His glories. The representative of Nārāyaṇa is as good as Nārāyaṇa, but he is not to conclude, like the Māyāvādīs, that he has become Nārāyaṇa. Generally, a sannyāsī is addressed as Nārāyaṇa by the Māyāvādīs. Their idea is that simply by taking sannyāsa one becomes equal to Nārāyaṇa or becomes Nārāyaṇa Himself. The Vaiṣṇava conclusion is different, as stated by Śrīla Viśvanātha Cakravartī Ṭhākura:
sākṣād-dharitvena samasta-śāstrair
uktas tathā bhāvyata eva sadbhiḥ
kintu prabhor yaḥ priya eva tasya
vande guroḥ śrī-caraṇāravindam **
According to the Vaiṣṇava philosophy, a devotee is as good as Nārāyaṇa not by becoming Nārāyaṇa but by becoming the most confidential servant of Nārāyaṇa. Such great personalities act as spiritual masters for the benefit of the people in general, and as such, a spiritual master who is preaching the glories of Nārāyaṇa should be accepted as Nārāyaṇa and be given all respects due Him.
(Srimad Bhagavatam----4:22:16----purport).