Tamāla Kṛṣṇa: "One should not therefore remain in material perplexities but should approach such a teacher. This is the purport of this verse. Who is the man in material perplexities? It is he who does not understand the problems of life. In the Garga Upaniṣad this is described as follows. He is a miserly man who does not solve the problems of life as a human and who thus quits this world like the cats and dogs without understanding the science of self-realization. He is called a miserly man. This human form of life is the most valuable asset for the living entity who can utilize it for solving the problems of life. Therefore one who does not utilize this opportunity is a miser."
Prabhupāda: As a miser does not properly use his asset. Suppose you have got one million dollars, you keep it only, you do not use it properly or you spoil it. Then you are called miser. But if you utilize it properly and gain out of it, then you are intelligent. Similarly, Garga Upaniṣad says, he makes distinction, two classes. One class of men he says kṛpaṇa. Kṛpaṇa means miser. And another class of men he says brāhmaṇa, brāhmaṇas.