Once this misconception is cleared up and if we remember that the Supreme Spirit is indeed omnipresent, we can create a spiritual atmosphere by performing all our activities in relation to the Supreme Spirit, with everything directed by one who is a self-realized soul. Then the whole thing is transformed into spirit.
An example may be given here to illuminate the above process of spiritualization. When the iron is put into the fire and becomes red hot, the iron then develops the qualities of fire and stops functioning as iron. In the same way, when all our activities are done in terms of our relationship with Kṛṣṇa, then everything is surcharged with spiritualization. Because pleasing Kṛṣṇa has become our ultimate goal, all our activities have become spiritual activities. In a sacrifice there are five primary elements—namely, (1) the process of offering, (2) the offering itself, (3) the fire, (4) the sacrifice, and (5) the result of the sacrifice.