Anyone who is engaged in the devotional service of any form or expansion of the Supreme Personality of Godhead is also called ātmārāma. All such devotees engage either in the regulative principles of devotional service or in devotional service in transcendental love. These two groups of devotees are each divided into three categories: eternal associates, those perfected in devotional service, and those newly engaged in devotional service. Newly engaged devotees can be divided into two groups: those who have already attained attachment for the Lord and those who have not attained such attachment. When considered according to the two divisions of devotional service (namely due to attachment in transcendental love, and under regulation) these classes of devotees become eight in number. By following the regulative principles of devotion, the perfect associates of the Lord are further divided into four classes: the servants, the friends, the parental superiors and the fiancees.
Just as some devotees are perfected by the execution of devotional service, so some are eternally perfect. Of those following the regulative principles of devotional service, there are the advanced and the beginners, totaling sixteen categories; and in the transcendental loving service of the Lord, there are also sixteen types of devotees. Thus the ātmārāmas can be considered to exist in thirty-two divisions. If the words muni, nirgrantha, ca and api are applied to the thirty-two classes, then there are fifty-eight different types of devotees. All these devotees can be described by one word: ātmārāma. There may be many different kinds of trees standing in the forest, but the word "tree" describes them all.
Thus the Lord gave sixty different meanings to the ātmārāma verse. In addition, He said that ātmā means "any embodied living entity, from the first living creature, Brahmā, down to the ant." He cited a verse from the Sixth Chapter of the Viṣṇu Purāṇa in which it is stated that all the energies of the Lord are spiritual. Although this is the case, the energy which is known as the source of the living entity is called spiritual, but the other energy, which is full of ignorance and is manifested in material activities, is called material nature. Even in the material creation, the living entities are innumerable. If by chance a living entity in the material world can associate with a pure devotee, he can engage in the pure devotional service of Kṛṣṇa. "Formerly I thought of sixty different meanings for the ātmārāma verse," the Lord told Sanātana Gosvāmī, "but here another meaning has come to My mind by your association."