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Krṣṇa, the Supreme Personality of Godhead
spiritual master is he who initiates us into transcendental knowledge, and he is to be worshiped as much as I am. The spiritual master may be more than one. The spiritual master who instructs the disciples about spiritual matters is called  śikṣa-guru , and the spiritual master who initiates the disciple is called  dīkṣā-guru . Both of them are My representatives. There may be many spiritual masters who instruct, but the initiator spiritual master is one. A human being who takes advantage of these spiritual masters and, receiving proper knowledge from them, crosses the ocean of material existence, is to be understood as having properly utilized his human form of life. He has practical knowledge that the ultimate interest of life, which is to be gained only in this human form, is to achieve spiritual perfection and thus be transferred back home, back to Godhead.
“My dear friend, I am Paramātmā, the Supersoul present in everyone’s heart, and it is My direct order that human society must follow the principles of  varṇa  and  āśrama . As I have stated in the  Bhagavad-gītā , the human society should be divided, according to quality and action, into four  varṇas . Similarly, everyone should divide his life into four parts. One should utilize the first part of life in becoming a bona fide student, receiving adequate knowledge and keeping oneself in the vow of  brahmacarya , so that one may completely devote his life for the service of the spiritual master without indulging in sense gratification. A  brahmacārī  is meant to lead a life of austerities and penance. The householder is meant to live a regulated life of sense gratification, but no one should remain a householder for the third stage of life. In that stage, one has to return to the austerities and penances formerly practiced in  brahmacārī  life and thus relieve himself of the attachment to household life. After being relieved of his attachments to the materialistic way of life, one may accept the order of  sannyāsa .
“As the Supersoul of the living entities, sitting in everyone’s heart, I observe everyone’s activity in every stage and order of life. Regardless of which stage one is in, when I see that one is engaged seriously and sincerely in discharging the duties ordered by the spiritual master, and is thus dedicating his life to the service of the spiritual master, that person becomes most dear to Me. As far as the life of  brahmacarya  is concerned, if one can continue the life of a  brahmacārī  under the direction of a spiritual master, that is extremely good; but if in  brahmacārī  life one feels sex impulses, then he should take leave of his spiritual master, satisfying him according to the  guru ’s desire. According to the Vedic system, a gift is offered to the spiritual master, which is called  guru-dakṣiṇā . Then the disciple should take to householder life and accept a wife according to religious rites.”