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Bhagavad-gītā  As It ls
[Ch. 11]
sense gratification, he can construct a nice temple for Kṛṣṇa, and he can install the Deity of Kṛṣṇa and arrange for the Deity’s service, as is outlined in the authorized books of devotional service. This is all Kṛṣṇa- karma . One should not be attached to the result of his work, but the result should be offered to Kṛṣṇa. One should also accept as  prasādam , food, the remnants of offerings to Kṛṣṇa. If, however, one is not able to construct a temple for Kṛṣṇa, one can engage himself in cleansing the temple of Kṛṣṇa; that is also Kṛṣṇa- karma . One can cultivate a garden. Anyone who has land—in India, at least, any poor man has a certain amount of land—can utilize that for Kṛṣṇa by growing flowers to offer Him. He can sow  tulasī  plants because  tulasī  leaves are very important, and Kṛṣṇa has recommended this in  Bhagavad-gītā . Kṛṣṇa desires that one offer Him either a leaf, or a flower, or a little water—and He is satisfied. This leaf especially refers to the  tulasī . So one can sow  tulasī  leaves and pour water on the plant. Thus, even the poorest man can engage in the service of Kṛṣṇa. These are some of the examples of how one can engage in working for Kṛṣṇa.
The word  mat-paramah  refers to one who considers the association of Kṛṣṇa in His supreme abode to be the highest perfection of life. Such a person does not wish to be elevated to the higher planets such as the moon or sun or heavenly planets, or even the highest planet of this universe, Brahmaloka. He has no attraction for that. He is only attracted to being transferred to the spiritual sky. And even in the spiritual sky he is not satisfied with merging into the glowing  brahmajyoti  effulgence, for he wants to enter the highest spiritual planet, namely Kṛṣṇaloka, Goloka Vṛṇdāvana. He has full knowledge of that planet, and therefore he is not interested in any other. As indicated by the word  mad-bhaktaḥ , he fully engages in devotional service, specifically in the nine processes of devotional engagement: hearing, chanting, remembering, worshiping, serving the lotus feet of the Lord, offering prayers, carrying out the orders of the Lord, making friends with Him, and surrendering everything to Him. One can engage in all nine devotional processes, or eight, or seven, or at least in one, and that will surely make one perfect.
The term  saṅga-varjitaḥ  is very significant. One should disassociate himself from persons who are against Kṛṣṇa. Not only are the atheistic persons against Kṛṣṇa, but also those who are attracted to fruitive activities and mental speculation. Therefore the pure form of devotional service is described in  Bhakti-rasāmṛta-sindhu  as follows:  anyābhilāṣitā-śūnyam jñāna-karmādy-anāvṛtam ānukūlyena kṛṣṇānuśīlanam bhaktir uttamā . In this verse Śrīla Rūpa Gosvāmī clearly states that if anyone wants to execute unalloyed devotional service, he must be freed from all kinds