According to Srila Jiva Gosvami, a person freed from the three modes of material qualities, namely goodness, passion and ignorance, and situated in transcendence can reach the highest perfection of life without change of body. Srila Sanatana Gosvami in his Hari-bhakti-vilasa says that a person, whatever he may be, can attain the perfection of a twice-born brahmana by undergoing the spiritual disciplinary actions under the guidance of a bona fide spiritual master, exactly as a chemist can turn gun metal into gold by chemical manipulation. It is therefore the actual guidance that matters in the process of becoming a brahmana, even without change of body, or in going back to Godhead without change of body. Srila Jiva Gosvami remarks that the word "hi" used in this connection positively affirms this truth, and there is no doubt about this factual position. The Bhagavad-gita (14.26) also affirms this statement of Srila Jiva Gosvami when the Lord says that anyone who executes devotional service systematically without deviation can attain the perfection of Brahman by surpassing the contamination of the three modes of material nature, and when the Brahman perfection is still more advanced by the selfsame execution of devotional service, there is no doubt at all that one can attain the supreme spiritual planet, Goloka Vrndavana, without change of body, as we have already discussed in connection with the Lord's returning to His abode without a change of body.