According to the Bhagavatam (1.2.11) there are three levels of transcendentalists: the self-realized knowers of the impersonal Brahman feature of the Absolute Truth; the knowers of the Paramatma, the localized aspect of the Supreme, which is understood by the process of mystic yoga; and the bhaktas, who are in knowledge of the Supreme Personality of Godhead and engage in His devotional service. Those who understand simply that the living being is not matter but spirit soul and who desire to merge into the Supreme Spirit Soul are in the lowest transcendental position. Above them are the mystic yogis, who by meditation see within their hearts the four-handed Visnu form of the Paramatma, or Supersoul. But persons who actually associate with the Supreme Lord, Krsna, are the highest among all transcendentalists. In the Sixth Chapter of the Bhagavad-gita (6.47) the Lord confirms this:

In the Bhakti-rasamrta-sindhu (1.4.1516), Srila Rupa Gosvami, a great authority in the devotional line, describes the different stages in coming to the point of love of Godhead:

Some persons are addicted to materially motivated religion, while others are addicted to economic development, sense gratification, or the idea of salvation from material existence. But prema, love of God, is above all these. This highest stage of love is above mundane religiosity, above economic development, above sense gratification, and above even liberation, or salvation. Thus love of God begins with the firm faith that one who engages in full devotional service has attained perfection in all these processes.

The next stage in the process of elevation to love of God is sadhu-sanga, association with persons already in the highest stage of love of God. One who avoids such association and simply engages in mental speculation or so-called meditation cannot be raised to the perfectional platform. But one who associates with pure devotees or an elevated devotional society goes to the next stagebhajana-kriya, or acceptance of the regulative principles of worshiping the Supreme Lord. One who associates with a pure devotee of the Lord naturally accepts that person as his spiritual master, and when the neophyte devotee accepts a pure devotee as his spiritual master, the duty of the spiritual master is to train the neophyte in the principles of regulated devotional service, or vaidhi-bhakti. At this stage the devotees service is based on his capacity to serve the Lord. The expert spiritual master engages his followers in work that will gradually develop their consciousness of service to the Lord. Therefore the preliminary stage of understanding prema, love of God, is to approach a proper pure devotee, accept him as ones spiritual master, and execute regulated devotional service under his guidance.

The next stage is called anartha-nivrtti, in which all the misgivings of material life are vanquished. A person gradually reaches this stage by regularly performing the primary principles of devotional service under the guidance of the spiritual master. There are many bad habits we acquire in the association of material contamination, chief of which are illicit sexual relationships, eating animal food, indulging in intoxication, and gambling. The first thing the expert spiritual master does when he engages his disciple in regulated devotional service is to instruct him to abstain from these four principles of sinful life.

Since God is supremely pure, one cannot rise to the highest perfectional stage of love of God without being purified. In the Bhagavad-gita (10.12), when Arjuna accepted Krsna as the Supreme Lord, he said, pavitram paramam bhavan: You are the purest of the pure. The Lord is the purest, and thus anyone who wants to serve the Supreme Lord must also be pure. Unless a person is pure, he can neither understand what the Personality of Godhead is nor engage in His service in love, for devotional service, as stated before, begins from the point of self-realization, when all misgivings of materialistic life are vanquished.

After following the regulative principles and purifying the material senses, one attains the stage of nistha, firm faith in the Lord. When a person has attained this stage, no one can deviate him from the conception of the Supreme Personality of Godhead. No one can persuade him that God is impersonal, without a form, or that any form created by imagination can be accepted as God. Those who espouse these more or less nonsensical conceptions of the Supreme Lord cannot dissuade him from firm faith in the Supreme Personality of Godhead, Krsna.

In the Bhagavad-gita Lord Krsna stresses in many verses that He is the Supreme Personality of Godhead. But despite Lord Krsnas stressing this point, many so-called scholars and commentators still deny the personal conception of the Lord. One famous scholar wrote in his commentary on the Bhagavad-gita that one does not have to surrender to Lord Krsna or even accept Him as the Supreme Personality of Godhead, but that one should rather surrender to the Supreme within Krsna. Such fools do not know what is within and what is without. They comment on the Bhagavad-gita according to their own whims. Such persons cannot be elevated to the highest stage of love of Godhead. The may be scholarly, and they may be elevated in other departments of knowledge, but they are not even neophytes in the process of attaining the highest stage of perfection, love of Godhead. Nistha implies that one should accept the words of Bhagavad-gita, the words of the Supreme Personality of Godhead, as they are, without any deviation or nonsensical commentary.

If a person is fortunate enough to vanquish all misgivings caused by material existence and rise up to the stage of nistha, he can then rise to the stages of ruci (taste) and asakti (attachment for the Lord). Asakti is the beginning of love of Godhead. By progressing, one then advances to the stage of relishing a reciprocal exchange with the Lord in ecstasy (bhava). Every living entity is eternally related to the Supreme Lord, and this relationship may be in any one of many transcendental humors. At the stage called asakti, attachment, a person can understand his relationship with the Supreme Lord. When he understands his position, he begins reciprocating with the Lord. By constant reciprocation with the Lord, the devotee is elevated to the highest stage of love of Godhead, prema.