Text 15]
Explanation of Devotional Service
1243
is confirmed by Lord Kapila: one who is situated in pure devotional service is transcendentally situated, as is the Lord. Just as the Lord is unaffected by the influence of the material modes, so too are His pure devotees. One who is not affected by the three modes of material nature is called a liberated soul, or  brahma-bhūta  soul.  Brahma-bhūtaḥ prasannātmā  is the stage of liberation.  Aham brahmāsmi : “I am not this body.” This is applicable only to the person who constantly engages in the devotional service of Kṛṣṇa and is thus in the transcendental stage; he is above the influence of the three modes of material nature.
It is the misconception of the impersonalists that one can worship any imaginary form of the Lord, or Brahman, and at the end merge in the Brahman effulgence. Of course, to merge into the bodily effulgence (Brahman) of the Supreme Lord is also liberation, as explained in the previous verse.  Ekatva  is also liberation, but that sort of liberation is never accepted by any devotee because qualitative oneness is immediately attained as soon as one is situated in devotional service. For a devotee, that qualitative equality, which is the result of impersonal liberation, is already attained; he does not have to try for it separately. It is clearly stated here that simply by pure devotional service one becomes qualitatively as good as the Lord Himself.
TEXT 15
निषेवितेनानिमित्तेन स्वधर्मेण महीयसा ।
क्रियायोगेन शस्तेन नातिर्हिस्रेण नित्यशः ॥१५॥
niṣevitenānimittena sva-dharmeṇa mahīyasā kriyā-yogena śastena nātihiṁsreṇa nityaśaḥ
niṣevitena —executed;  animittena —without attachment to the result;  sva-dharmeṇa —by one’s prescribed duties;  mahīyasā —glorious;  kriyā-yogena —by devotional activities;  śastena —auspicious;  na —without;  atihiṁsreṇa —excessive violence;  nityaśaḥ —regularly.
TRANSLATION
A devotee must execute his prescribed duties, which are glorious, without material profit. Without excessive violence, one should regularly perform one’s devotional activities.