TEXT 194
martyo yada tyakta-samasta-karma
niveditatma vicikirsito me
tadamrtatvam pratipadyamano
mayatma-bhuyaya ca kalpate vai
martyah—the living entity subjected to birth and death; yada—as soon as; tyakta—giving up; samasta—all; karmah—fruitive activities; nivedita-atma—a fully surrendered soul; vicikirsitah—desired to act; me—by Me; tada—at that time; amrtatvam—immortality; pratipadyamanah—attaining; maya—with Me; atma-bhuyaya—for becoming of a similar nature; ca—also; kalpate—is eligible; vai—certainly.
" 'The living entity who is subjected to birth and death, when he gives up all material activities dedicating his life to Me for executing My order, and thus acts according to My direction, at that time he reaches the platform of immortality, and becomes fit to enjoy the spiritual bliss of exchange of loving mellows with Me.'
This is a quotation from Srimad-Bhagavatam (11.29.34). At the time of initiation, a devotee gives up all his material conceptions. Therefore, being in touch with the Supreme Personality of Godhead, he is situated on the transcendental platform. Thus having attained knowledge and the spiritual platform, he always engages in the service of the spiritual body of Krsna. When one is freed from material connections in this way, his body immediately becomes spiritual, and Krsna accepts His service. However, Krsna does not accept anything from a person with a material conception of life. When a devotee no longer has any desire for material sense gratification, in his spiritual identity he engages in the service of the Lord, for his dormant spiritual consciousness awakens. This awakening of spiritual consciousness makes his body spiritual, and thus he becomes fit to render service to the Lord. Karmis may consider the body of a devotee material, but factually it is not, for a devotee has no conception of material enjoyment. If one thinks that the body of a pure devotee is material, he is an offender, for that is a vaisnava-aparadha. In this connection one should consult Srila Sanatana Gosvami's Brhad-bhagavatamrta (1.3.45 and 2.3.139).

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