Anyone who wants to approach the Supreme of all the Personalities of Godhead, on the Kṛṣṇaloka planet in the spiritual sky, and be intimately connected with the Supreme Personality, Kṛṣṇa, must take this formula, as is stated by the Supreme Himself. Therefore, this verse is considered to be the essence of Bhagavad-gītā. The Bhagavad-gītā is a book directed to the conditioned souls, who are engaged in the material world with the purpose of lording it over nature and who do not know of the real, spiritual life. The Bhagavad-gītā is meant to show how one can understand his spiritual existence and his eternal relationship with the Supreme Spiritual Personality and to teach one how to go back home, back to Godhead. Now here is the verse which clearly explains the process by which one can attain success in his spiritual activity: devotional service. As far as work is concerned, one should transfer his energy entirely to Kṛṣṇa conscious activities. No work should be done by any man except in relationship to Kṛṣṇa. This called Kṛṣṇa-karma. One may be engaged in various activities, but one should not be attached to the result of his work, but the result should be done for Him. For example, one may be engaged in business, but to transform that activity into Kṛṣṇa consciousness, one has to do business for Kṛṣṇa. If Kṛṣṇa is the proprietor of the business, then Kṛṣṇa should enjoy the profit of the business. If a businessman is in possession of thousands and thousands of dollars, and if he has to offer all this to Kṛṣṇa, he can do it. This is work for Kṛṣṇa. Instead of constructing a big building for his sense gratification, he can construct a nice temple for Kṛṣṇa, and he can install the Deity of Kṛṣṇa and arrange for the Deity's service, as is outlined in the authorized books of devotional service. This is all Kṛṣṇa-karma. One should not be attached to the result of his work, but the result should be offered to Kṛṣṇa. One should also accept as prasādam, food, the remnants of offerings to Kṛṣṇa. If, however, one is not able to construct a temple for Kṛṣṇa, one can engage himself in cleansing the temple of Kṛṣṇa; that is also Kṛṣṇa-karma. One can cultivate a garden. Anyone who has land-in India, at least, any poor man has a certain amount of land-can utilize that for Kṛṣṇa by growing flowers to offer Him. He can sow tulasī plants because tulasī leaves are very important, and Kṛṣṇa has recommended this in Bhagavad-gītā. Kṛṣṇa desires that one offer Him either a leaf, or a flower, or a little water-and He is satisfied. This leaf especially refers to the tulasī So one can sow tulasī leaves and pour water on the plant. Thus, even the poorest man can engage in the service of Kṛṣṇa. These are some of the examples of how one can engage in working for Kṛṣṇa.
The word mat-paramaḥ refers to one who considers the association of Kṛṣṇa in His supreme abode to be the highest perfection of life. Such a person does not wish to be elevated to the higher planets such as the moon or sun or heavenly planets, or even the highest planet of this universe, Brahmaloka. He has no attraction for that. He is only attracted to being transferred to the spiritual sky. And even in the spiritual sky he is not satisfied with merging into the glowing brahmajyoti effulgence, for he wants to enter the highest spiritual planet, namely Kṛṣṇaloka, Goloka Vṛndāvana. He has full knowledge of that planet, and therefore he is not interested in any other. As indicated by the word mad-bhaktaḥ, he fully engages in devotional service, specifically in the nine processes of devotional engagement: hearing, chanting, remembering, worshiping, serving the lotus feet of the Lord, offering prayers, carrying out the orders of the Lord, making friends with Him, and surrendering everything to Him. One can engage in all nine devotional processes, or eight, or seven, or at least in one, and that will surely make one perfect.
The term saṅga-varjitaḥ is very significant. One should disassociate himself from persons who are against Kṛṣṇa. Not only are the atheistic persons against Kṛṣṇa, but also those who are attracted to fruitive activities and mental speculation. Therefore the pure form of devotional service is described in Bhakti-rasāmṛta-sindhu as follows: anyābhilāṣitā-śūnyaṁ jñāna-karmādy-anāvṛtam ānukūlyena kṛṣṇānuśīlanaṁ bhaktir uttamā. In this verse Śrīla Rūpa Gosvāmī clearly states that if anyone wants to execute unalloyed devotional service, he must be freed from all kinds of material contamination. He must be freed from the association of persons who are addicted to fruitive activities and mental speculation. When, freed from such unwanted association and from the contamination of material desires, one favorably cultivates knowledge of Kṛṣṇa, that is called pure devotional service. Ānukūlyasya saṅkaplaḥ prātikūlyasya varjanam. One should think of Kṛṣṇa and act for Kṛṣṇa favorably, not unfavorably. Kaṁsa was an enemy of Kṛṣṇa's. From the very beginning of Kṛṣṇa's birth, he planned in so many ways to kill Him, and because he was always unsuccessful, he was always thinking of Kṛṣṇa. Thus while working, while eating and while sleeping, he was always Kṛṣṇa conscious in every respect, but that Kṛṣṇa consciousness was not favorable, and therefore in spite of his always thinking of Kṛṣṇa twenty-four hours a day, he was considered a demon, and Kṛṣṇa at last killed him. Of course anyone who is killed by Kṛṣṇa attains salvation immediately, but that is not the aim of the pure devotee. The pure devotee does not even want salvation. He does not want to be transferred even to the highest planet, Goloka Vṛndāvana. His only objective is to serve Kṛṣṇa wherever he may be.
A devotee of Kṛṣṇa is friendly to everyone. Therefore it is said here that he has no enemy. How is this? A devotee situated in Kṛṣṇa consciousness knows that only devotional service to Kṛṣṇa can relieve a person from all the problems of life. He has personal experience of this, and therefore he wants to introduce this system, Kṛṣṇa consciousness, into human society. There are many examples in history of devotees of the Lord risking their lives for the spreading of God consciousness. The favorite example is Lord Jesus Christ. He was crucified by the nondevotees, but He sacrificed His life for spreading God consciousness. Of course, it would be superficial to understand that He was killed. Similarly, in India also there are many examples, such as Ṭhākur Haridāsa. Why such risk? Because they wanted to spread Kṛṣṇa consciousness, and it is difficult. A Kṛṣṇa conscious person knows that if a man is suffering, it is due to his forgetfulness of his eternal relationship with Kṛṣṇa. Therefore, the highest benefit one can render to human society is relieving one's neighbor from all material problems. In such a way, a pure devotee is engaged in the service of the Lord. Now, we can imagine how merciful Kṛṣṇa is to those engaged in His service, risking everything for Him. Therefore it is certain that such persons must reach the supreme planet after leaving the body.
In summary, the universal form of Kṛṣṇa, which is a temporary manifestation, and the form of time which devours everything, and even the form of Viṣṇu, four-handed, have all been exhibited by Kṛṣṇa. Thus Kṛṣṇa is the origin of all these manifestations. It is not that Kṛṣṇa is a manifestation of the original viśva-rūpa, or Viṣṇu. Kṛṣṇa is the origin of all forms. There are hundreds and thousands of Viṣṇus, but for a devotee, no form of Kṛṣṇa is important but the original form, two-handed Śyāmasundara. In the Brahmā-saṁhitā it is stated that those who are attached to the Śyāmasundara form of Kṛṣṇa in love and devotion can see Him always within the heart and cannot see anything else. One should understand, therefore, that the purport of this Eleventh Chapter is that the form of Kṛṣṇa is essential and supreme.