One who engages in sense gratification must perform severe penances at the end of life to counteract his sinful, hedonistic activities. A devotee of the Lord, however, naturally develops Kṛṣṇa consciousness and need not subject himself to such radical penances. As stated in the Paṣcarātra:

ārādhito yadi haris tapasā tataḥ kiṁ nārādhito yadi haris tapasā tataḥ kim antar bahir yadi haris tapasā tataḥ kiṁ nāntar bahir yadi haris tapasā tataḥ kim

“If one is worshiping the Lord properly, what is the use of severe penances? And if one is not properly worshiping the Lord, what is the use of severe penances? If Śrī Kṛṣṇa is realized within and without everything that exists, what is the use of severe penances? And if Śrī Kṛṣṇa is not seen within and without everything, then what is the use of severe penances?”