The ultimate goal of the process of bhakti-yoga is to develop pure love of Godhead. As Krishna explains in the Bhagavad-Gita: "One who is thus transcendentally situated at once realizes the Supreme Brahman and becomes fully joyful. He never laments or desires to have anything. He is equally disposed toward every living entity. In that state, he attains pure devotional service unto Me."
Pure devotional service comes after the stage of liberation, and this indicates that it is the ultimate goal of life. One who attains liberation but does not serve the Lord may reach the impersonal Brahmajoti, but without reaching his eternal position of service, one has to come back to the material world.
In this part, Lord Kapila describes the practical process of meditation on the form of the Lord. This same process applies to the yogi seeing the Lord inside the heart and to the devotee seeing the Lord in the temple. Understanding how these two processes come together is essential for relating the teachings of Lord Kapila to our spiritual practice. Without this understanding, we tend to think that Kapila describes a process that is not applicable to us, and fail to realize the purpose of His instructions.
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