yas tu nārāyaṇaṁ devaṁ brahma-rudrādi-devataiḥ samatvenaiva vīkṣeta sa pāṣaṇḍī bhaved dhruvam

yas tu narayanam devam
brahma-rudradi-devataih
samatvenaiva vikseta
sa pasandi bhaved dhruvam
"Whoever thinks Lord Visnu and the demigods are on the same level is to be immediately considered a rogue as far as spiritual understanding is concerned."
There are three modes of nature in the material world, but when one is situated spiritually, he is above the material modes, even though he lives in this material world. Lord Krsna states in Bhagavad-gita (14.26):
 

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