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 the  Bhagavad-gītā .
dvāv imau puruṣau loke kṣaraś cākṣara eva ca kṣaraḥ sarvāṇi bhūtāni kūtastho 'kṣara ucyate
“There are two classes of beings, the fallible and the infallible. In the material world every entity is fallible, and in the spiritual world every entity is called infallible.” (Bg. 15.16)
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
“Besides these two, there is the greatest living personality, the Lord Himself, who has entered into these worlds and is maintaining them.” (Bg. 15.17)
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