Please accept my blessings. I am in due receipt of your letter dated 21st February, 1971 and noted the contents carefully. I do not know what may have happened to the letter dated 9th January, 1971, but I have not received it.
Regarding your questions:
12:12: The ultimate point is to come to the stage of loving Krsna and all other indirect processes are subsidiary. We are concerned here with approaching Krsna by the direct process of devotional service. Independent of Krsna consciousness, the cultivation of knowledge, work, meditation and renunciation are of no value or the proud achievements of the atheist or less intelligent class of men. In this connection, the term "knowledge" is mental speculative theorizing up to the stage of brahmajnana or impersonal conception of the Absolute Truth. Especially such knowledge as it is concerned with various views of the causal and effective material phenomena is of no importance in the matter of spiritual realization or God-consciousness which is transcendental to the realm of sensual, mental and intellectual activities. So the order of supercession of these various indirect processes for approaching the Absolute Truth is not as much important as fixed understanding of the exalted position of devotional service rendered directly to Krsna.
14:27: Impersonal Brahman is the constitutional position of ultimate happiness because without coming to the brahma-bhutah platform and remaining engaged in the activities of brahman nobody can be joyful. To realize that aham brahmasmi is the first step of transcendental life. After one is in full knowledge that he is not this body, but is spiritual soul, he can effectually engage himself in the transcendental service of the Lord. It is not that one develops any other identity, but the soul in its liberated existence is Brahman or pure spirit always. You know that each of the successive realizations of the Supreme Personality of Godhead includes the earlier realizations in the order of Brahman, Paramatma and Bhagavan. If you want to go into the sun planet, you have first to go into the sunshine; then you remain in the sunlight. It is not that when you reach the sun planet you will no longer be in the sunlight.
I have dictated the missing purports from Chapter IX and they are set enclosed herewith. So far changing the working of verse or purport of 12:12 discussed before, it may remain as it is.