After the brāhmaṇa had been received nicely and seated on Lord Kṛṣṇa's own cushioned bed, he and Kṛṣṇa took each other's hands and began to talk about their early life, when they had both lived under the protection of the gurukula (a boarding school). Lord Kṛṣṇa said, “My dear brāhmaṇa friend, you are a most intelligent personality, and you know very well the principles of religious life. I believe that after you finished your education at the house of our teacher and after you sufficiently remunerated him, you must have gone back to your home and accepted a suitable wife. I know very well that from the beginning you were not at all attached to the materialistic way of life, nor did you desire to be very opulent materially, and therefore you are in need of money. In this material world, persons who are not attached to material opulence are very rarely found. Such unattached persons haven’t the least desire to accumulate wealth and prosperity for sense gratification, but sometimes they are found to collect money just to exhibit the exemplary life of a householder. They show how by proper distribution of wealth one can become an ideal householder and at the same time a great devotee. Such ideal householders are to be considered followers of My footsteps. I hope, My dear brāhmaṇa friend, that you remember all those days of our school life when you and I were living together at the boarding school. Actually, whatever knowledge you and I received in life was accumulated in our student life.
“If a man is sufficiently educated in student life under the guidance of a proper teacher, his life becomes successful in the future. He can very easily cross over the ocean of nescience, and he is not subject to the influence of the illusory energy. My dear friend, everyone should consider his father to be his first teacher because by the mercy of one's father one gets this body. The father is therefore the natural spiritual master. Our next spiritual master is he who initiates us into transcendental knowledge, and he is to be worshiped as much as I am. The spiritual master may be more than one. The spiritual master who instructs the disciple about spiritual matters is called the śikṣā-guru, and the spiritual master who initiates the disciple is called the dīkṣā-guru. Both of them are My representatives. There may be many spiritual masters who instruct, but the initiator spiritual master is one. A human being who takes advantage of these spiritual masters and, receiving proper knowledge from them, crosses the ocean of material existence is to be understood as having properly utilized his human form of life. He has practical knowledge that the ultimate interest of life, which is to be gained only in this human form, is to achieve spiritual perfection and thus be transferred back home, back to Godhead.