1382
Śrīmad-Bhāgavatam
[Canto 3, Ch. 32]
it is accepted that as long as one thinks that he is equal with the Supreme Personality of Godhead, he is not completely purified or knowledgeable. In spite of going up to the first  puruṣa-avatāra , Mahā-Viṣṇu, after the dissolution of this material creation, such personalities again fall down or come back to the material creation.
It is a great falldown on the part of the impersonalists to think that the Supreme Lord appears within a material body and that one should therefore not meditate upon the form of the Supreme but should meditate instead on the formless. For this particular mistake, even the great mystic  yogīs  or great stalwart transcendentalists also come back again when there is creation. All living entities other than the impersonalists and monists can directly take to devotional service in full  Kṛṣṇa  consciousness and become liberated by developing transcendental loving service for the Supreme Personality of Godhead. Such devotional service develops in the degrees of thinking of the Supreme Lord as master, as friend, as son, and, at last, as lover. These distinctions in transcendental variegatedness must always be present.
TEXT 16
ये त्विहासक्तमनसः कर्मसु श्रद्धयान्विताः । कुर्वन्त्यप्रतिषिद्धानि नित्यान्यपि च कृत्स्नशः॥१६॥
ye tv ihāsakta-manasaḥ karmasu śraddhayānvitāḥ kurvanty apratiṣiddhāni nityāny api ca kṛtsnaśaḥ
ye —those who;  tu —but;  iha —in this world;  āsakta —addicted;  manasaḥ —whose minds;  karmasu —to fruitive activities;  śraddhayā —with faith;  anvitāḥ —endowed;  kurvanti —perform;  apratiṣiddhāni —with attachment to the result;  nityāni —prescribed duties;  api —certainly;  ca —and;  kṛtsnaśaḥ —repeatedly.
TRANSLATION
Persons who are too addicted to this material world execute their prescribed duties very nicely and with great faith. They daily perform all such prescribed duties with attachment to the fruitive result.
PURPORT
In this and the following six verses, the  Śrīmad-Bhāgavatam  criticizes persons who are too materially attached. It is enjoined in the Vedic scrip-