Therefore the devotees, giving up servants, sons and the other items mentioned, live in the tirthas which are favorable for their worship of the Lord. "The devotees (rsayah) dwell in the tirthas with great punya and the abodes of the Lord (sadanani) on this earth without pride. Because they take your lotus feet in their hearts, their foot water cuts off all sins. It goes without saying that such persons never worship servants, sons, body women and house, when even those persons who just once fix their minds on your eternally blissful form do not worship houses which steal away the intelligence, steadiness, tolerance and other good qualities of men (purusa sara hara)." In regard to tirthas, the Gopala Tapani Upanisad says the following. Sakamya meroh srnge yatha sapta puryo bhavanti Tatha niskamyah sakamyas ca bhugola cakre sapta puryo bhavanti Tasam madhye saksad brahma gopala puri hi Gopala Tapani Uttara 29 Just as there are seven cities on the peak of mount meru for those with material desires, so there ar seven cities on the bhu mandala for those with material desires and those without material desires. Among them the city of Gopala is purely spiritual. Mathurayam sthitir Brahman sarvada me bhavisyati Cit svarupam param jyotih svarupam rupa varjitam Hrdi mam samsmaran brahman mat padam yati niscitam Goapal Tapani Uttara 45-46 My spiritual residence in Mathura is eternal. He who in his heart remembers me with spiritual form devoid of material form,the form of the highest light, certinaly attains my spiritual abode.

Some śrutis now confirm the proper conduct of the devotee. Those who know you as most worthy of worship (ṛṣayaḥ), who even once concentrate their minds on you, take no pleasure (na upāsate) in the places where their relatives stay, which distract them from the goal of life. Who are you? You are the supreme soul (ātmani), the form of eternal happiness, since you are the shelter of pure prema. Who are these devotees? You appear in their hearts continuously since your lotus feet are in their minds. Therefore, their foot water destroys all sins. Therefore they are the residence of most pure holy places on earth. But still they are free of pride. Or, because they are free of pride, they do not take pleasure in their relatives’ houses. By that relationship their houses, they make houses into holy places, but they do not stay there. They take pleasure in the pure holy places on earth. In both cases, all this occurs because you are best holy place. The śrutis which glorify holy places end up glorifying the Lord. bhidyate hṛdaya-granthiś chidyante sarva-saṁśayāḥ kṣīyante cāsya karmāṇi tasmin dṛṣṭe parāvare The knot in the heart is pierced, all misgivings are cut to pieces, and the chain of fruitive actions is terminated when one sees the Supreme Lord everywhere, within all superior and inferior beings. Muṇḍaka Upaniṣad 2.2.9 namaḥ paramarṣibhyo namaḥ paramarthibhyaḥ Obeisances to the topmost sages, obeisances to the topmost sages! Muṇḍaka Upaniṣad 3.2.11

Service to holy places are praised for giving devotee association so that one can become detached. Such places generally exist on earth. Brāhmaṇas knowledgeable of all scriptures, without pride (vimadāḥ), who have the Lord’s lotus feet in their hearts, live in holy places. They concentrate their minds on the most dear (ātmani) Lord who awards continual happiness (nitya-sukhe) just once, and thus do not serve family life which steals away good qualities. Punaḥ is literary ornament or means “after serving the holy places.” Or the great devotees (ṛṣayaḥ) nourish (dadhati) the hermitages of great holy places by destroying contaminations left there by sinful people. They can do this because they have your lotus feet in their hearts. Tīrthī kurvanti tīthāni svāntaḥ sthena gadābhṛtā: they purify holy places because the Lord is situated in their hearts. (SB 1.13.10) Thus their foot water destroys sins and they are without pride (vimadāḥ). Or they make (dadhati) themselves residences of great holy places on earth. Because of their purifying foot water, they become holy places. Thinking of you even once, they do not go (upāsate) to places of kings, wealth etc. (āvasathān) which steal away knowledge and peace (puruṣa-sāra). Rather they have you within their hearts. Or O essence of humans (puruṣa-sāra), supreme person! They do not seve even Śiva’s temples (hara avasthān) what to speak of devatā temples. “In scriptures it is a fault to see difference between Śiva and Viṣṇu. There are many statements like the following. Yo vai viṣṇuḥ sa vai rudraḥ sa hari yas tu rudrakaḥ bhedakṛt narakaṁ yāti yāvad āhūta-saṁplavam Viṣṇu is Ṣiva. Śiva is Viṣṇu. He who sees difference goes to hell until the devastation. Not seeing difference is praised. trayāṇām eka-bhāvānāṁ yo na paśyati vai bhidām sarva-bhūtātmanāṁ bahman sa śāntim adhigacchati O Dakṣa! The person who does not see difference between the three of us, the souls of all beings, who have one nature, attains peace. SB 4.7.54 That is true. Smartas and Vaidhikas, devoid of Vaiṣṇava dīkṣā, take the three deities to the be same, being fixed in dharma of the three guṇas with concepts of fault and good quality. This is not accepted by the great devotees. There are many statements like the following. yas tu nārāyaṇaṁ devaṁ brahma-rudrādi-daivataiḥ samatvenaiva vīkṣeta sa pāṣaṇḍī bhaved dhruvam One who considers Nārāyaṇa on a level with great devatās like Brahmā and Śiva is immediately listed among nonbelievers. Padma Purāṇa In the story of Vṛkāsura and in the story of Sārasvata Muni, it is clear that Viṣṇu is supreme. In Viṣṇu-dharmottara there is also the story of Nṛsiṁha bursting the liṅga. Deva-karmaṇy aśaktir me tāta pujaya saṅgakaram Devatāyanataṁ gatvā yatra tāta pratiṣṭhitam Liṅgam asti susreśasya mahādevasya nirmalam Evam uktaḥ praty uvāca vayam ekāntinaḥ śrutāḥ Pūjayāmaś ca naivānyaṁ tasmāt tvaṁ gaccha māciram I cannot perform worship. You should worship Śiva . Go to his temple where there is a pure liṅga of Śiva installed. When he said this the brāhmaṇa said, “I am a devoted brāhmaṇa. I do not worship anyone except Viṣṇu. Therefore you should go to the temple without delay.” The son of the village leader was about to cut off the head of Viṣvaksena. Not desiring to die by his hand, Viṣvaksena then began to consider. “Let it be. I will go.” Going to the liṅga, he offered flowers while saying “Respects to Narasiṁha.” Hearing this, the son again wanted to cut off his head. Nṛsiṁha burst out of the liṅga and cut off the heads of the village leader’s son and his followers. But the devotees offer respects to Śiva and never criticize him. Vaiṣṇāvānāṁ yathā sambhuḥ: Śiva is the greatest devotee. (SB 12.13.16) yo māṁ samarthayen nityam ekāntaṁ bhāvam āshthitaḥ vinindan devam īśānaṁ sa yāti narakam; dhruvam One who is able to be situated in pure love for me and criticizes Śiva goes to hell for certain.