The Vedas deal with three departments of activities. One is called karma-kāṇḍa, or activities under Vedic injunction, which gradually purify one to understand his real position; the next is jñāna-kāṇḍa, the process of understanding the Absolute Truth by speculative methods; and the third is upāsanā-kāṇḍa, or worship of the Supreme Personality of Godhead and sometimes of the demigods also. The worship of the demigods recommended in the Vedas is ordered with the understanding of the demigods’ relationship to the Personality of Godhead. The Supreme Personality of Godhead has many parts and parcels; some are called svāṁśas, or His personal expansions, and some are called vibhinnāṁśas, the living entities. All such expansions, both svāṁśas and vibhinnāṁśas, are emanations from the original Personality of Godhead. Svāṁśa expansions are called viṣṇu-tattva, whereas the vibhinnāṁśa expansions are called jīva-tattva. The different demigods are jīva-tattva. The conditioned souls are generally put into the activities of the material world for sense gratification; therefore, as stated in the Bhagavad-gītā, to regulate those who are very much addicted to different kinds of sense gratification, the worship of demigods is sometimes recommended. For example, for persons very much addicted to meat-eating, the Vedic injunction recommends that after worshiping the form of goddess Kālī and sacrificing a goat (not any other animal) under karma-kāṇḍa regulation, the worshipers may be allowed to eat meat. The idea is not to encourage one to eat meat but to allow one who insists on eating meat to eat it under certain restricted conditions. Therefore, worship of the demigods is not worship of the Absolute Truth, but by worshiping the demigods one gradually comes to accept the Supreme Personality of Godhead in an indirect way. This indirect acceptance is described in the Bhagavad-gītā as avidhi. Avidhi means “not bona fide.” Since demigod worship is not bona fide, the impersonalists stress concentration on the impersonal feature of the Absolute Truth. King Parīkṣit’s question was, Which is the ultimate target of Vedic knowledge—this concentration on the impersonal feature of the Absolute Truth or concentration on the personal feature? After all, both the impersonal and the personal feature of the Supreme Lord are beyond our material conception. The impersonal feature of the Absolute, the Brahman effulgence, is but the rays of the personal body of Kṛṣṇa. These rays of the personal body of Kṛṣṇa are cast all over the creation of the Lord, and the portion of the effulgence which is covered by the material cloud is called the created cosmos of the three material qualities—sattva, rajas and tamas. How can persons who are within this clouded portion, called the material world, conceive of the Absolute Truth by the speculative method?
In answering King Parīkṣit’s question, Śukadeva Gosvāmī replied that the Supreme Personality of Godhead has created the mind, senses and living force of the living entity for the purpose of sense gratification and transmigration from one kind of body to another, as well as for the purpose of allowing liberation from the material conditions. In other words, one can utilize the senses, mind and living force for sense gratification and transmigration from one body to another or for the matter of liberation. The Vedic injunctions are there just to give the conditioned souls the chance for sense gratification under regulative principles, and thereby also to give them the chance for promotion to higher conditions of life; ultimately, if the consciousness is purified, one comes to his original position and goes back home, back to Godhead.
The living entity is intelligent. One therefore has to utilize his intelligence over the mind and the senses. When the mind and senses are purified by the proper use of intelligence, then the conditioned soul is liberated; otherwise, if the intelligence is not properly utilized in controlling the senses and mind, the conditioned soul continues to transmigrate from one kind of body to another simply for sense gratification. Another point clearly stated in the answer of Śukadeva Gosvāmī is that it is the mind, senses and intelligence of the individual living entity that the Lord created. It is not stated that the living entities themselves were ever created. Just as the shining particles of the sun’s rays always exist with the sun, the living entities exist eternally as parts and parcels of the Supreme Personality of Godhead. But just as the sun rays are sometimes covered by a cloud, which is created by the sun, so the conditioned souls, although eternally existing as parts of the Supreme Lord, are sometimes put within the cloud of the material concept of life, in the darkness of ignorance. The whole Vedic process is to alleviate that darkened condition. Ultimately, when the senses and mind of the conditioned being are fully purified, he comes to his original position, called Kṛṣṇa consciousness, and that is liberation.