100
Śrīmad-Bhāgavatam
[Canto 9, Ch. 4]
however, to train oneself without guidance from the spiritual master. Therefore, according to the instructions of Śrīla Rūpa Gosvāmī, the first business of a devotee is to accept a bona fide spiritual master who can train him to engage his various senses in rendering transcendental service to the Lord. The Lord also says in  Bhagavad-gītā  (7.1),  asaṁśayaṁ samagraṁ māṁ yathā jñāsyasi tac chṛṇu . In other words, if one wants to understand the Supreme Personality of Godhead in completeness, one must follow the prescriptions given by Kṛṣṇa by following in the footsteps of Mahārāja Ambarīṣa. It is said,  hṛṣīkeṇa hṛṣīkeśa-sevanaṁ bhaktir ucyate :  bhakti  means to engage the senses in the service of the master of the senses, Kṛṣṇa, who is called Hṛṣīkeśa or Acyuta. These words are used in these verses.  Acyuta-sat-kathodaye ,  hṛṣīkeśa-padābhivandane . The words Acyuta and Hṛṣīkeśa are also used in  Bhagavad-gītā .  Bhagavad-gītā  is  kṛṣṇa-kathā  spoken directly by Kṛṣṇa, and  Śrīmad-Bhāgavatam  is also  kṛṣṇa-kathā  because everything described in the  Bhāgavatam  is in relationship with Kṛṣṇa.
TEXT 21
एवं सदा कर्मकलापमात्मनः 
  परेऽधियज्ञे भगवत्यधोक्षजे । 
  सर्वात्मभावं विदधन्महीमिमां 
  तन्निष्ठविप्राभिहितः शशास ह ॥२१॥
evaṁ sadā karma-kalāpam ātmanaḥ 
  pare 'dhiyajñe bhagavaty adhokṣaje 
  sarvātma-bhāvaṁ vidadhan mahīm imāṁ 
  tan-niṣṭha-viprābhihitaḥ śaśāsa ha
evam —thus (living a devotional life);  sadā —always;  karma-kalāpam —the prescribed occupational duties as a  kṣatriya  king;  ātmanaḥ —of himself, personally (the head of the state);  pare —unto the supreme transcendence;  adhiyajñe —unto the supreme proprietor, the supreme enjoyer;  bhagavati —unto the Supreme Personality of Godhead;  adhokṣaje —unto He who is beyond material sense perception;  sarva-ātma-bhāvam —all different varieties of devotional service;