sutarāṁ tvayi sarvātmann
abhaktair iti me matiḥ
Those who are truly devoted to the Supreme Lord do not accept anything for their personal gratification but rather accept those things suitable to be offered in the Lord’s loving service. The word viṣayātmabhiḥ indicates those who desire material objects for their personal gratification instead of for the devotional service of the Lord. The minds of such materialistic persons are suitably disturbed, and it is virtually impossible for such persons to renounce material enjoyment. This is the opinion of Śrī Uddhava.