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LoB verse 40

40. In the clear autumn sky the twinkling stars appear brighter and brighter, just like a transcendentalist clear vision of the purpose of the Vedas.

It is said that the import of the Vedas becomes clear to one who is not only a sincere devotee of the Lord but also a sincere servitor of the spiritual master. The spiritual master knows the purpose of the Vedas, practices it personally, and teaches the disciple of the true light of the Vedas. The supreme spiritual master, Lord Śrī Kṛṣṇa, teaches us the import of the Vedas in the following verse of Bhagavad-gītā (15.16):

dvāv imau puruṣau loke
kṣaraś cākṣara eva ca
kṣaraḥ sarvāṇi bhūtāni
kūṭa-stho 'kṣara ucyate

The Lord says that in the Vedas it is mentioned that there are two kinds of living beings, called the fallible and the infallible. Those living beings who are materially encaged are all fallible, whereas those who are not conditioned and who are eternally situated in the spiritual realm are called akṣara, or infallible. The Lord then says,

uttamaḥ puruṣas tv anyaḥ
paramātmety udāhṛtaḥ
yo loka-trayam āviśya
bibharty avyaya īśvaraḥ

yasmāt kṣaram atīto 'ham
akṣarād api cottamaḥ
ato 'smi loke vede ca
prathitaḥ puruṣottamaḥ

Besides these innumerable fallible and infallible living beings there is another, superior personality, known as the Paramātmā. He pervades all the three worlds and exists as the supreme controller.

"And because I [Lord Śrī Kṛṣṇa] am transcendental to all of them, even those who are infallible, I am known in all the Vedas and histories [the Purāṇas, Mahābhārata, Rāmāyaṇa, etc.] as the Absolute Supreme Personality of Godhead." (Bg. 15.17-18)

The import of the Vedas is still more explicitly explained in Śrīmad-Bhāgavatam. The conclusion of the Vedic literatures is that Lord Śrī Kṛṣṇa is the primeval Lord and the cause of all causes. He has His eternal two-armed form as Śyāmasundara, with features exactly like those of a most beautiful young man, and that is the sum and substance of the Vedas concerning God. God is one, but the living entities, including both the liberated and the conditioned, are many and have many different grades of positions. The living entities are never equal to God, but as parts and parcels of the Lord they are eternally His servitors. As long as the living entities are situated normally as His servitors they are happy; otherwise they are always unhappy. That is the Vedic conclusion.