mahatam bahu-manena
dinanam anukampaya
maitrya caivatma-tulyesu
yamena niyamena ca
mahatam—to the great souls; bahu-manena—with great respect; dinanam—to the poor; anukampaya—with compassion; maitrya—with friendship; ca—also; eva—certainly; atma-tulyesu—to persons who are equals; yamena—with control of the senses; niyamena—with regulation; ca—and.
The pure devotee should execute devotional service by giving the greatest respect to the spiritual master and the acaryas. He should be compassionate to the poor and make friendship with persons who are his equals, but all his activities should be executed under regulation and with control of the senses.
In Bhagavad-gita, Thirteenth Chapter, it is clearly stated that one should execute devotional service and advance on the path of spiritual knowledge by accepting the acarya. Acaryopasanam: one should worship an acarya, a spiritual master who knows things as they are. The spiritual master must be in the disciplic succession from Krsna. The predecessors of the spiritual master are his spiritual master, his grand spiritual master, his great-grand spiritual master and so on, who form the disciplic succession of acaryas.
It is recommended herewith that all the acaryas be given the highest respect. It is stated, gurusu nara-matih. Gurusu means “unto the acaryas,” and nara-matih means “thinking like a common man.” To think of the Vaisnavas, the devotees, as belonging to a particular caste or community, to think of the acaryas as ordinary men or to think of the Deity in the temple as being made of stone, wood or metal, is condemned. Niyamena: one should offer the greatest respect to the acaryas according to the standard regulations. A devotee should also be compassionate to the poor. This does not refer to those who are poverty-stricken materially. According to devotional vision, a man is poor if he is not in Krsna consciousness. A man may be very rich materially, but if he is not Krsna conscious, he is considered poor. On the other hand, many acaryas, such as Rupa Gosvami and Sanatana Gosvami, used to live beneath trees every night. Superficially it appeared that they were poverty-stricken, but from their writings we can understand that in spiritual life they were the richest personalities.
A devotee shows compassion to those poor souls who are wanting in spiritual knowledge by enlightening them in order to elevate them to Krsna consciousness. That is one of the duties of a devotee. He should also make friendship with persons who are on an equal level with himself or who have the same understanding that he does. For a devotee, there is no point in making friendships with ordinary persons; he should make friendship with other devotees so that by discussing among themselves, they may elevate one another on the path of spiritual understanding. This is called ista-gosthi.
In Bhagavad-gita there is reference to bodhayantah parasparam, “discussing among themselves.” Generally pure devotees utilize their valuable time in chanting and discussing various activities of Lord Krsna or Lord Caitanya amongst themselves. There are innumerable books, such as the puranas, Mahabharata, Bhagavatam, Bhagavad-gita and Upanisads, which contain countless subjects for discussion among two devotees or more. Friendship should be cemented between persons with mutual interests and understanding. Such persons are said to be sva jati, “of the same caste.” The devotee should avoid a person whose character is not fixed in the standard understanding; even though he may be a Vaisnava, or a devotee of Krsna, if his character is not correctly representative, then he should be avoided. One should steadily control the senses and the mind and strictly follow the rules and regulations, and he should make friendship with persons of the same standard.

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