teá¹£v eva bhagavÄn rÄjaá¹s
tÄratamyena vartate
tasmÄt pÄtraá¹ hi puruá¹£o
yÄvÄn ÄtmÄ yatheyate
teá¹£u - among the different types of bodies (demigod, human, animal, bird, etc.); eva - indeed; bhagavÄn - the Supreme Personality of Godhead in His ParamÄtmÄ feature; rÄjan - O King; tÄratamyena - comparatively, more or less; vartate - is situated; tasmÄt - therefore; pÄtram - the Supreme Person; hi - indeed; puruá¹£aḥ - ParamÄtmÄ; yÄvÄn - as far as; ÄtmÄ - the degree of understanding; yathÄ - development of austerity and penance; Ä«yate - is manifest.
In Bhagavad-gÄ«tÄ (15.15) it is said, mattaḥ smá¹›tir jñÄnam apohanaá¹ ca: the Supreme Personality of Godhead in His localized aspect gives intelligence to the individual soul as far as he is able to grasp it. Therefore we find the individual soul in different high and low positions. A living entity with the body of a bird or beast cannot take instructions from the Supreme Soul as adequately as an advanced human being. Thus there are gradations of bodily forms. In human society, the perfect brÄhmaṇa is supposed to be the most advanced in spiritual consciousness, and further advanced than the brÄhmaṇa is the Vaiṣṇava. Therefore the best persons are the Vaiṣṇavas and Viṣṇu. When charity is to be given, one should take instruction from Bhagavad-gÄ«tÄ (17.20):
dÄtavyam iti yad dÄnaá¹
dÄ«yate ’nupakÄriṇe
deÅ›e kÄle ca pÄtre ca
tad dÄnaá¹ sÄttvikaá¹ smá¹›tam
“That gift which is given out of duty, at the proper time and place, to a worthy person, and without expectation of return, is considered to be charity in the mode of goodness.†One should give charity to the brÄhmaṇas and Vaiṣṇavas, for thus the Supreme Personality of Godhead will be worshiped. In this connection, ÅšrÄ«la MadhvÄcÄrya comments:
brahmÄdi-sthÄvarÄnteá¹£u
na viśeṣo hareḥ kvacit
vyakti-mÄtra-viÅ›eá¹£eṇa
tÄratamyaá¹ vadanti ca
Beginning from BrahmÄ down to the ant, everyone is conducted by the Supersoul (Ä«Å›varaḥ sarva-bhÅ«tÄnÄá¹ há¹›d-deÅ›e ’rjuna tiá¹£á¹hati). But because of a particular person’s advancement in spiritual consciousness, he is considered to be important. Therefore, the brÄhmaṇa Vaiṣṇava is important, and, above all, the Supersoul, the Personality of Godhead, is the most important personality.