paraṁ brahma tathātmani
asmād upararāma ha
In the advanced stage of devotional service, the devotee does not see anything separate between his own interests and those of the Supreme Personality of Godhead. Both interests become one, for the devotee does not act for a separate interest. Whatever he does, he does in the interest of the Supreme Personality of Godhead. At that time he sees everything in the Supreme Personality of Godhead and the Supreme Personality of Godhead in everything. Having attained this stage of understanding, he sees no distinction between the spiritual and material worlds. In perfect vision, the material world becomes the spiritual world due to its being the external energy of the Supreme Lord. For the perfect devotee, the energy and the energetic are nondifferent. Thus the so-called material world becomes spiritual (sarvaṁ khalv idaṁ brahma). Everything is intended for the service of the Supreme Lord, and the expert devotee can utilize any so-called material thing for the Lord’s service. One cannot serve the Lord without being situated on the spiritual platform; thus if a so-called material thing is dovetailed in the service of the Lord, it is no longer to be considered material. This is how the pure devotee, in his perfect vision, sees from all angles.