Śrīla Bhaktisiddhānta Sarasvatī Ṭhākura writes in his Anuvṛtti commentary that too much endeavor to acquire knowledge on the part of mental speculators or dry philosophers falls within the category of atyāhāra (collecting more than needed). According to Śrīmad-Bhāgavatam, the endeavor of philosophical speculators to write volumes of books on dry philosophy devoid of Kṛṣṇa consciousness is entirely futile. The work of karmīs who write volumes of books on economic development also falls within the category of atyāhāra. Similarly, those who have no desire for Kṛṣṇa consciousness and who are simply interested in possessing more and more material things—either in the shape of scientific knowledge or monetary gain—are all included under the control of atyāhāra.
Karmīs labor to accumulate more and more money for future generations only because they do not know their future position. Interested only in getting more and more money for their sons and grandsons, such foolish persons do not even know what their position is going to be in the next life. There are many incidents that illustrate this point. Once a great karmī accumulated a vast fortune for his sons and grandsons, but later, according to his karma, he took his birth in a cobbler's house located near the building which in his previous life he had constructed for his children. It so happened that when this very cobbler came to his former house, his former sons and grandsons beat him with shoes. Unless the karmīs and jñānīs become interested in Kṛṣṇa consciousness, they will simply continue to waste their life in fruitless activities.
Accepting some of the scriptural rules and regulations for immediate benefit, as utilitarians advocate, is called niyama-āgraha, and neglecting the rules and regulations of the śāstras, which are meant for spiritual development, is called niyama-agraha. The word āgraha means "eagerness to accept," and agraha means "failure to accept." By the addition of either of these two words to the word niyama ("rules and regulations"), the word niyamāgraha is formed. Thus niyamāgraha has a twofold meaning that is understood according to the particular combination of words. Those interested in Kṛṣṇa consciousness should not be eager to accept rules and regulations for economic advancement, yet they should very faithfully accept scriptural rules and regulations for the advancement of Kṛṣṇa consciousness. They should strictly follow the regulative principles by avoiding illicit sex, meat-eating, gambling and intoxication.
One should also avoid association with Māyāvādīs, who simply blaspheme Vaiṣṇavas (devotees). Bhukti-kāmīs, who are interested in material happiness, mukti-kāmīs, who desire liberation by merging in the existence of the formless Absolute (Brahman), and siddhi-kāmīs, who desire the perfection of mystic yoga practice, are classified as atyāhārīs. To associate with such persons is not at all desirable.
Desires to expand the mind by perfecting mystic yoga, merging in the existence of Brahman, or attaining whimsical material prosperity are all included within the category of greed (laulya). All attempts to acquire such material benefits or so-called spiritual advancement are impediments on the path of Kṛṣṇa consciousness.