The materially absorbed conditioned soul can be cured by Kṛṣṇa consciousness as set forth here in the Gītā. This process is generally known as yajña, or activities (sacrifices) simply meant for the satisfaction of Viṣṇu, or Kṛṣṇa. The more the activities of the material world are performed in Kṛṣṇa consciousness, or for Viṣṇu only, the more the atmosphere becomes spiritualized by complete absorption. The word brahma (Brahman) means "spiritual." The Lord is spiritual, and the rays of His transcendental body are called brahma-jyotir, His spiritual effulgence. Everything that exists is situated in that brahma-jyotir, but when the jyoti is covered by illusion (māyā) or sense gratification, it is called material. This material veil can be removed at once by Kṛṣṇa consciousness; thus the offering for the sake of Kṛṣṇa consciousness, the consuming agent of such an offering or contribution, the process of consumption, the contributor, and the result are—all combined together—Brahman, or the Absolute Truth. The Absolute Truth covered by māyā is called matter. Matter dovetailed for the cause of the Absolute Truth regains its spiritual quality. Kṛṣṇa consciousness is the process of converting the illusory consciousness into Brahman, or the Supreme. When the mind is fully absorbed in Kṛṣṇa consciousness, it is said to be in samādhi, or trance. Anything done in such transcendental consciousness is called yajña, or sacrifice for the Absolute. In that condition of spiritual consciousness, the contributor, the contribution, the consumption, the performer or leader of the performance, and the result or ultimate gain—everything—becomes one in the Absolute, the Supreme Brahman. That is the method of Kṛṣṇa consciousness.

Here it is stated, brahma ca brāhmaṇān. Brahma means the Vedas. Ahaṁ brahmāsmi means "I am in full knowledge." The Vedic assertion is that one should think that he is Brahman, for actually he is Brahman. If brahma, or the Vedic spiritual science, is condemned, and the masters of the spiritual science, the brāhmaṇas, are condemned, then where does human civilization stand? Bhṛgu Muni said, "It is not due to my cursing that you shall become atheists; you are already situated in the principle of atheism. Therefore you are condemned."
(SRIMAD BHAGAVATAM---------4:2:30--------PURPORT).

In Bhagavad-gītā (10.12), Kṛṣṇa is described as the Supreme Brahman (paraṁ brahma paraṁ dhāma). The word brahma means "the greatest." Kṛṣṇa is greater than the greatest, being unlimited and all-pervading. How can it be possible for the all-pervading to be measured or bound? Then again, Kṛṣṇa is the time factor. Therefore, He is all-pervading not only in space but also in time. We have measurements of time, but although we are limited by past, present and future, for Kṛṣṇa these do not exist. Every individual person can be measured, but Kṛṣṇa has already shown that although He also is an individual, the entire cosmic manifestation is within His mouth. All these points considered, Kṛṣṇa cannot be measured. How then did Yaśodā want to measure Him and bind Him? We must conclude that this took place simply on the platform of pure transcendental love.
(SRIMAD BHAGAVATAM---------10:9:13-14--------PURPORT).

Therefore, the spirit soul is not produced from matter; it takes on a particular type of body under superior arrangement. According to our present experience, this material world is a combination of matter and spirit. The spirit is moving the matter. The spirit soul (the living entity) and matter are different energies of the Supreme Lord, and since both the energies are products of the Supreme Eternal, or the Supreme Truth, they are factual, not false. Because the living entity is part and parcel of the Supreme, he exists eternally. Therefore, for him there cannot be any question of birth or death. So-called birth and death occur because of the material body. The Vedic version sarvaṁ khalv idaṁ brahma means that since both the energies have emanated from the Supreme Brahman, everything we experience is nondifferent from Brahman.

Sarvaṁ khalv idaṁ brahma means that everything is Lord Kṛṣṇa in the sense that everything is His energy. That is the vision of the mahā-bhāgavatas. They see everything in relation to Kṛṣṇa. The impersonalists argue that Kṛṣṇa Himself has been transformed into many and that therefore everything is Kṛṣṇa and worship of anything is worship of Him. This false argument is answered by Kṛṣṇa in the Bhagavad-gītā: although everything is a transformation of the energy of Kṛṣṇa, He is not present everywhere. He is simultaneously present and not present. By His energy He is present everywhere, but as the energetic He is not present everywhere. This simultaneous presence and nonpresence is inconceivable to our present senses. But a clear explanation is given in the beginning of the Īśopaniṣad, in which it is stated that the Supreme Lord is so complete that although unlimited energies and their transformations emanate from Kṛṣṇa, Kṛṣṇa's personality is not in the least bit transformed. Therefore, since Kṛṣṇa is the cause of all causes, intelligent persons should take shelter of His lotus feet.

Lord Kṛṣṇa said to King Yudhiṣṭhira, "My devotee is not deterred by any adverse conditions of life; he always remains firm and steady. Therefore I give Myself to him, and I favor him so that he can achieve the highest success of life." The mercy bestowed upon the tried devotee by the Supreme Personality is described as brahma, which indicates that the greatness of that mercy can be compared only to the all-pervasive greatness of Brahman. Brahma means unlimitedly great and unlimitedly expanding. That mercy is also described as paramam, for it has no comparison within this material world, and it is also called sūkṣmam, very fine. Not only is the Lord's mercy upon the tried devotee great and unlimitedly expansive, but it is of the finest quality of transcendental love between the devotee and the Lord. Such mercy is further described as cin-mātram, completely spiritual. The use of the word mātram indicates absolute spirituality, with no tinge of material qualities. That mercy is also called sat (eternal) and anantakam (unlimited). Since the devotee of the Lord is awarded such unlimited spiritual benefit, why should he worship the demigods? A devotee of Kṛṣṇa does not worship Lord Śiva or Brahmā or any other, subordinate demigod. He completely devotes himself to the transcendental loving service of the Supreme Personality of Godhead.


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