The beginning of the life story of Prahlāda is recounted as follows. Śukrācārya became the priest of the atheists, especially Hiraṇyakaśipu, and thus his two sons, Ṣaṇḍa and Amarka, resided near Hiraṇyakaśipu’s residence. Śukrācārya should not have become the priest of Hiraṇyakaśipu because Hiraṇyakaśipu and his followers were all atheists. A brāhmaṇa should become the priest of a person interested in the advancement of spiritual culture. The very name Śukrācārya, however, indicates a person interested in obtaining benefits for his sons and descendants, regardless of how the money comes. A real brāhmaṇa would not become a priest for atheistic men.