Srila Visvanatha Cakravarti Thakura comments that these karma-kanda ritualistic ceremonies, although contaminated, contain touches of devotional service because whenever there is a performance of any yajna, Lord Visnu is given a central position. This is very important because even a little endeavor to please Lord Visnu is bhakti and is of great value. A tinge of bhakti purifies the material nature of the performances, which by devotional service gradually come to the transcendental position. Therefore although such yajnas are superficially material activities, the results are transcendental. Such yajnas as Surya-yajna, Indra-yajna and Candra-yajna are performed in the names of the demigods, but these demigods are bodily parts of the Supreme Personality of Godhead. The demigods cannot accept sacrificial offerings for themselves, but they can accept them for the Supreme Personality of Godhead, just as a departmental tax collector of a government cannot collect taxes for his personal account but can realize them for the government. Any yajna performed with this complete knowledge and understanding is described in Bhagavad-gita as brahmarpanam, or a sacrifice offered to the Supreme Personality of Godhead. Since no one but the Supreme Lord can enjoy the results of sacrifice, the Lord says that He is the actual enjoyer of all sacrifices (bhoktaram yajna-tapasam sarva-loka-mahesvaram [Bg. 5.29]). Sacrifices should be performed with this view in mind. As stated in Bhagavad-gita (4.24):

The Supreme Personality of Godheads deep scientific knowledge is concentrated to the supreme point. For example, medical science knows some things superficially, but doctors do not know exactly how things happen in the body. Lord Krsna, however, knows everything in detail. Therefore His knowledge is vijnana-ghana because it does not have any of the defects of material science. The Supreme Personality of Godhead is visuddha-vijnana-ghana, concentrated transcendental knowledge; therefore, even though He accepts karma-kandiya materialistic yajnas, He always remains in a transcendental position. Therefore, the mention of aneka-guna refers to the Supreme Personality of Godheads many transcendental qualities, for He is not affected by the material qualities. The different kinds of material paraphernalia or physical elements are also gradually transformed into spiritual understanding because ultimately there is no difference between material and spiritual qualities, for everything emanates from the Supreme Spirit. This is realized by a gradual process of realization and purification. One vivid example of this is Dhruva Maharaja, who took to meditation in the forest to achieve material benefit but ultimately became spiritually advanced and did not want any benediction for material profit. He was simply satisfied with the association of the Supreme Lord. Asaya means determination. Generally a conditioned soul has the determination for material profit, but when these desires for material profit are satisfied through performance of yajna, one gradually achieves the spiritual platform. Then his life becomes perfect. Srimad-Bhagavatam (2.3.10) therefore recommends: