A sinful activity cannot be counteracted by a pious activity. Thus real prāyaścitta, atonement, is the awakening of our dormant Kṛṣṇa consciousness
Nectar of Instruction 1: certain Christians go to church to confess their sins, thinking that confessing their sins before a priest and performing some penance will relieve them from the results of their weekly sins. As soon as Saturday is over and Sunday comes, they again begin their sinful activities, expecting to be forgiven the next Saturday. This kind of prāyaścitta, or atonement, is condemned by Parīkṣit Mahārāja, the most intelligent king of his time. Śukadeva Gosvāmī, equally intelligent, as befitting the spiritual master of Mahārāja Parīkṣit, answered the King and confirmed that his statement concerning atonement was correct. A sinful activity cannot be counteracted by a pious activity. Thus real prāyaścitta, atonement, is the awakening of our dormant Kṛṣṇa consciousness.
Real atonement involves coming to real knowledge, and for this there is a standard process. When one follows a regulated hygienic process, he does not fall sick. A human being is meant to be trained according to certain principles to revive his original knowledge. Such a methodical life is described as tapasya. One can be gradually elevated to the standard of real knowledge, or Kṛṣṇa consciousness, by practicing austerity and celibacy (brahmacarya), by controlling the mind, by controlling the senses, by giving up one's possessions in charity, by being avowedly truthful, by keeping clean and by practicing yoga-āsanas. However, if one is fortunate enough to get the association of a pure devotee, he can easily surpass all the practices for controlling the mind by the mystic yoga process simply by following the regulative principles of Kṛṣṇa consciousness—refraining from illicit sex, meat-eating, intoxication and gambling—and by engaging in the service of the Supreme Lord under the direction of the bona fide spiritual master. This easy process is being recommended by Śrīla Rūpa Gosvāmī.