Srila Bhaktivinoda Thakura has given the following summary of verses 107-111. Transcendentalists on the path of philosophical speculation can be divided into two categories-the pure worshiper of impersonal Brahman and he who wishes to merge into the existence of impersonal Brahman. When one is fully absorbed in the thought that one is not different from the Supreme Absolute Truth, one is said to be a worshiper of the impersonal Brahman. The impersonal worshipers of Brahman can again be divided into three categories-(1) sadhaka, those who are nearing perfect execution of the process of Brahman realization; (2) those who are fully absorbed in meditation on Brahman; and (3) those who are on the brahma-bhuta platform and have no relationship with material existence. Even though the worshiper of impersonal Brahman can be highly advanced, he cannot attain liberation without discharging devotional service. Anyone who has realized himself as spirit soul can engage in devotional service. This is the verdict of Bhagavad-gita:

"One who is thus transcendentally situated at once realizes the Supreme Brahman and is fully joyful. He never laments nor desires to have anything; he is equally disposed to every living entity. In that state he attains pure devotional service unto Me." (Bg. 18.54)

When one's senses are pure, one can render loving devotional service to Krsna. A pure devotee can only remember Krsna's transcendental qualities. Remembering them, he fully engages in the loving service of the Lord.