86
Śrīmad-Bhāgavatam
[Canto 8, Ch. 3]
material actions. The spiritual activities of  bhakti-mārga — śravaṇam kīrtanam viṣṇoḥ smaraṇam pāda-sevanam —lead one to understand the Supreme Personality of Godhead. Therefore, as stated here,  sattvena pratilabhyāya naiṣkarmyeṇa vipaścitā : “The Supreme Personality of Godhead is realized by pure devotees who act in the transcendental existence of  bhakti-yoga .”
The  Gopāla-tāpanī Upaniṣad  (15) says,  bhaktir asya bhajanam tad ihāmutropādhi-nairāsyenaivāmuṣmin manasaḥ kalpanam etad eva ca naiṣkarmyam . This is a definition of  naiṣkarmya . One acts in  naiṣkarmya  when he fully engages in  Kṛṣṇa  conscious activities without material desires to enjoy, either here or in the upper planetary systems, in the present life or in a future life ( iha-amutra ).  Anyābhilāṣitā-śūnyam . When one is freed from all contamination and he acts in devotional service under the direction of the spiritual master, one is on the platform of  naiṣkarma . By such transcendental devotional service, the Lord is served. I offer my respectful obeisances unto Him.
TEXT 12
नमः शान्ताय धोराय मूढाय गुणधर्मिणे । निर्विशेषाय साम्याय नमो ज्ञानधनाय च ॥१२॥
namaḥ śāntāya ghorāya mūḍhāya guṇa-dharmiṇe nirviśeṣāya sāmyāya namo jñāna-ghanāya ca
namaḥ —all obeisances;  śāntāya —unto He who is above all material qualities and completely peaceful, or unto Vāsudeva, the Supersoul in every living entity;  ghorāya —unto the fierce forms of the Lord like Jāmadagnya and Nṛsimhadeva;  mūḍhāya —the form of the Lord as an animal, such as the boar;  guṇa-dharmiṇe —who accepts different qualities within the material world;  nirviśeṣāya —who is without material qualities, being fully spiritual;  sāmyāya —Lord Buddha, the form of  nirvāṇa , wherein the material qualities stop;  namaḥ —I offer my respectful obeisances;  jñāna-ghanāya —who is knowledge or the impersonal Brahman;  ca —also.