Text 33]
Creation of the Universal Form
249
brāhmaṇas  were exempt from paying income tax or land revenue. That system of human society was so nice that there were no political, social and economic upheavals. The different castes or  varṇa  classifications are therefore essential for maintaining a peaceful human society.
TEXT 33
पद्धत्यां भगवतो जज्ञे शुश्रूषा धर्मसिद्धये । तस्यां जातः पुरा शूद्रो यद्वृत्त्या तुष्यते हरिः ॥३३॥
padbhyām bhagavato jajñe śuśrūṣā dharma-siddhaye tasyām jātaḥ purā śūdro yad-vṛttyā tuṣyate hariḥ
padbhyām —from the legs;  bhagavataḥ —of the Personality of Godhead;  jajñe —became manifested;  śuśrūṣā —service;  dharma —occupational duty;  siddhaye —for the matter of;  tasyām —in that;  jātaḥ —being generated;  purā —formerly;  śūdraḥ —the servitors;  yat-vṛttyā —the occupation by which;  tuṣyate —becomes satisfied;  hariḥ —the Supreme Personality of Godhead.
TRANSLATION
Thereafter service manifested from the legs of the Personality of Godhead for the sake of perfecting the religious function. Situated on the legs are the śūdras, who satisfy the Lord by service.
PURPORT
Service is the real constitutional occupation of all living entities. The living entities are meant to render service to the Lord, and they can attain religious perfection by this service attitude. One cannot attain religious perfection simply by speculating to attain theoretical knowledge. The  jñānī  division of spiritualists go on speculating only to distinguish the soul from matter, but they have no information of the activities of the soul after being liberated by knowledge. It is said that persons who only mentally speculate to know things as they are and who do not engage in the transcendental loving service of the Lord are simply wasting their time.
It is clearly said here that the principle of service was generated from the legs of the Lord for the sake of perfecting the religious process, but this transcendental service is different from the idea of service in the material world. In the material world, no one wants to be a servant; everyone wants to become the master because false mastership is the basic