THE PATH OF PERECTION
The spiritual platform is called the Brahman platform, and liberation means being situated on that platform. Being conditioned souls, we are presently situated on the bodily, or sensual, platform. Those who are a little advanced—speculators, philosophers—are situated on the mental platform. Above this is the platform of liberation, of Brahman realization.
That the devotee, always acting in Kṛṣṇa consciousness, is automatically situated on the liberated platform of Brahman is also confirmed in the  Nārada-pañcarātra :
dik-kālādy-anavacchinne  
 kṛṣṇe ceto vidhāya ca  
 tan-mayo bhavati kṣipraṁ  
 jīvo brahmani yojayet
“By concentrating one’s attention on the transcendental form of Kṛṣṇa, who is all-pervading and beyond time and space, one becomes absorbed in thinking of Kṛṣṇa and then attains the happy state of transcendental association with Him.”
Kṛṣṇa  consciousness is the highest stage of trance in  yoga  practice. This very understanding that Kṛṣṇa is present as Paramātmā in everyone's heart makes the  yogī  faultless. The  Vedas  confirm this inconceivable potency of the Lord as follows:
eko 'pi san bahudhā yo 'vabhāti aiśvaryād rūpaṁ ekaṁ ca sūryavad bahudheyate
“Viṣṇu is one, and yet He is certainly all-pervading. By His inconceivable potency, in spite of His one form, He is present everywhere. As the sun, He appears in many places at once.”
ātmaupamyena sarvatra samaṁ paśyati yo 'rjuna sukhaṁ vā yadi vā duḥkhaṁ sa yogī paramo mataḥ
“He is a perfect  yogī  who, by comparison to his own self, sees the true equality of all beings, both in their happiness and distress, O
Percention of the Sunderson life theory
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Arjuna!” (Bg. 6.32) This is true universal vision. It is not that God is sitting in my heart and not in the heart of a dog, cat, or cow.  Sarva-bhūtānām  means that He is sitting in the hearts of all living entities, in the human heart and in the ant’s heart. The only difference is that cats and dogs cannot realize this. A human being, if he tries to follow the  sānikhya-yoga  or  bhakti-yoga  system, is able to understand, and this is the prerogative of human life. If we miss this opportunity, we suffer a great loss, for we have undergone the evolutionary process and have passed through more than eight million species of life in order to get this human form. We should therefore be conscious of this and careful not to miss this opportunity. We have a good body, the human form, and intelligence and civilization. We should not live like animals and struggle hard for existence but should utilize our time thinking peacefully and understanding our relationship with the Supreme Lord. This is the instruction of  Bhagavad-gītā : Don’t lose this opportunity; utilize it properly.