Toqt 1 1 1 1
The Process of Devotional Service is
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ਸੁਰੰਗਿਆ ਸੁੰਦਰੀ ਸੁਰੰਗ ਸੁਰੰਗ
গতে  মন্দনং পবিত্রত্য কর্তম || ১৪১ ||
devarşi-bhūtāpta-nṛṇāṁ pitṝṇāṁ na kiṅkaro nāyam ṛṇī ca rājan sarvātmanā yaḥ śaraṇaṁ śaraṇyaṁ gato mukundaṁ pariḥ:tya kartam
SYNONYMS
deva —of the demigods;  ṛṣi —of the sages;  bhūta —of ordinary living entities;  āpta —of friends and relatives;  nṛṇām —of ordinary men;  pitṝṇām —of the forefathers;  na —not;  kiṅkaraḥ —the servant;  na —nor;  ayam —this one;  ṛṇi —debtor;  ca —also;  rājan —O King;  sarva-ātmanā —with his whole being;  yaḥ —a person who;  śaraṇam —shelter;  śaraṇyam —the Supreme Personality of Godhead, who affords shelter to all;  gataḥ —approached;  mukundam —Mukunda;  parihṛtya —giving up;  kartam —duties.
TRANSLATION
“‘One who has given up all material duties and taken full shelter at the lotus feet of Mukunda, who gives shelter to all, is not indebted to the demigods, great sages, ordinary living beings, relatives, friends, mankind or even one’s forefathers who have passed away.’
PURPORT
It is said:
adhyāpanaṁ brahma-yajñaḥ pitṛ-yajñas tu tarpaṇam homo daivo balir bhauto nṛ-yajño 'tithi-pūjanam
“By performing oblations with ghee, the demigods are satisfied. By studying the  Vedas ,  brahma-yajña  is performed, and by this the great sages are satisfied. Offering libations of water before one’s forefathers is called  pitṛ-yajña . By offering tribute,  bhūta-yajña  is performed. By properly receiving guests,  nṛ-yajña  is performed.” There are five  yajñas  and five kinds of indebtedness—indebtedness to the demigods, great sages, forefathers, living entities and common men. Therefore one has to perform five kinds of  yajñas , but when one takes to  saṅkīrtana-yajña  (the chanting of the Hare Kṛṣṇa  mantra ) one doesn’t have to perform any other  yajña . In  Śrīmad-Bhāgavatam , Nārada Muni made a statement about the