Undoubtedly the eternal living entity cannot be annihilated at any point. But the lower species of life exist in a miserable condition, whereas one who is engaged in the devotional service of the Supreme Lord is situated in the pleasurable, or ānanda-maya, status of life. The different stages described above are all in relationship with the Supreme Personality of Godhead. Although in all circumstances there exist both the Supreme Personality of Godhead and the living entities, the difference is that the Supreme Personality of Godhead always exists in the ānanda-maya stage, whereas the subordinate living entities, because of their minute position as fragmental portions of the Supreme Lord, are prone to fall to the other stages of life. Although in all the stages both the Supreme Lord and the living entities exist, the Supreme Personality of Godhead is always transcendental to our concept of life, whether we are in bondage or in liberation. The whole cosmic manifestation becomes possible by the grace of the Supreme Lord, it exists by the grace of the Supreme Lord, and when annihilated it merges into the existence of the Supreme Lord. As such, the Supreme Lord is the supreme existence, the cause of all causes. Therefore the conclusion is that without development of Kṛṣṇa consciousness one’s life is simply a waste of time.
For those who are very materialistic and cannot understand the situation of the spiritual world, the abode of Kṛṣṇa, great sages have recommended the yogic process whereby one gradually rises from meditation on the abdomen, which is called mūlādhāra or maṇipūraka meditation. Mūlādhāra and maṇipūraka are technical terms which refer to the intestines within the abdomen. Grossly materialistic persons think that economic development is of foremost importance because they are under the impression that a living entity exists only by eating. Such grossly materialistic persons forget that although we may eat as much as we like, if the food is not digested it produces the troubles of indigestion and acidity. Therefore, eating is not in itself the cause of the vital energy of life. For digestion of eatables we have to take shelter of another, superior energy, which is mentioned in the Bhagavad-gītā as vaiśvānara. Lord Kṛṣṇa says in the Bhagavad-gītā that He helps the digestion in the form of vaiśvānara. The Supreme Personality of Godhead is all-pervasive; therefore, His presence in the stomach as vaiśvānara is not extraordinary.
Kṛṣṇa is actually present everywhere. The Vaiṣṇava, therefore, marks his body with temples of Viṣṇu: he first marks a tilaka temple on the abdomen, then on the chest, then between the collarbones, then on the forehead, and gradually he marks the top of the head, the brahma-randhra. The thirteen temples of tilaka marked on the body of a Vaiṣṇava are known as follows: On the forehead is the temple of Lord Keśava, on the belly is the temple of Lord Nārāyaṇa, on the chest is the temple of Lord Mādhava, and on the throat, between the two collarbones, is the temple of Lord Govinda. On the right side of the waist is the temple of Lord Viṣṇu, on the right arm the temple of Lord Madhusūdana, and on the right side of the collarbone the temple of Lord Trivikrama. Similarly, on the left side of the waist is the temple of Lord Vāmanadeva, on the left arm the temple of Śrīdhara, on the left side of the collarbone the temple of Hṛṣīkeśa, on the upper back the temple called Padmanābha, and on the lower back the temple called Dāmodara. On the top of the head is the temple called Vāsudeva. This is the process of meditation on the Lord’s situation in the different parts of the body, but for those who are not Vaiṣṇavas, great sages recommend meditation on the bodily concept of life—meditation on the intestines, on the heart, on the throat, on the eyebrows, on the forehead and then on the top of the head. Some of the sages in the disciplic succession from the great saint Aruṇa meditate on the heart, because the Supersoul stays within the heart along with the living entity. This is confirmed in the Bhagavad-gītā, Fifteenth Chapter, wherein the Lord states, “I am situated in everyone’s heart.”