Akrūra knew beyond a doubt that Lord Kṛṣṇa is the Supreme Viṣṇu. Lord Viṣṇu glances over the material energy, and thus the cosmic manifestation comes into being. And although Lord Viṣṇu is the creator of this material world, He is free, by His own energy, from the influence of the material energy. By His internal potency He can pierce the darkness of the material energy. Similarly, Kṛṣṇa, the original Viṣṇu, by expanding His internal potency, created the inhabitants of Vṛndāvana. In the Brahma-saṁhitā it is confirmed that the paraphernalia and the abode of Kṛṣṇa are expansions of His internal potency. The same internal potency Kṛṣṇa exhibits in Goloka Vṛndāvana is exhibited in the earthly Vṛndāvana, where He enjoys Himself with His parents and in the company of His friends, the cowherd boys and gopīs. By the statement of Akrūra it is clear that, since Kṛṣṇa is transcendental to the modes of material nature, the inhabitants of Vṛndāvana, who are always engaged in loving service to the Lord, are also transcendental.
Akrūra also considered the necessity of the transcendental pastimes of the Lord. He thought that the transcendental activities, instructions, qualities and pastimes of Kṛṣṇa are all for the good fortune of people in general. The people can remain constantly in Kṛṣṇa consciousness by discussing the Lord's transcendental form, qualities, pastimes and paraphernalia. By doing so, the whole universe can actually live auspiciously and advance peacefully. But without Kṛṣṇa consciousness, civilization is but a decorated dead body. A dead body may be decorated very nicely, but without consciousness such decorations are useless. Human society without Kṛṣṇa consciousness is useless and lifeless.