martyo yadÄ tyakta-samasta-karmÄ
niveditÄtmÄ vicikÄ«rá¹£ito me
tadÄmá¹›tatvaá¹ pratipadyamÄno
mayÄtma-bhÅ«yÄya ca kalpate vai
martyaḥ - the living entity subjected to birth and death; yadÄ - as soon as; tyakta - giving up; samasta - all; karmÄḥ - fruitive activities; nivedita-ÄtmÄ - a fully surrendered soul; vicikÄ«rá¹£itaḥ - desired to act; me - by Me; tadÄ - at that time; amá¹›tatvam - immortality; pratipadyamÄnaḥ - attaining; mayÄ - with Me; Ätma-bhÅ«yÄya - for becoming of a similar nature; ca - also; kalpate - is eligible; vai - certainly.
This is a quotation from ÅšrÄ«mad-BhÄgavatam (11.29.34). At the time of initiation, a devotee gives up all his material conceptions. Therefore, being in touch with the Supreme Personality of Godhead, he is situated on the transcendental platform. Thus having attained knowledge and the spiritual platform, he always engages in the service of the spiritual body of Kṛṣṇa. When one is freed from material connections in this way, his body immediately becomes spiritual, and Kṛṣṇa accepts his service. However, Kṛṣṇa does not accept anything from a person with a material conception of life. When a devotee no longer has any desire for material sense gratification, in his spiritual identity he engages in the service of the Lord, for his dormant spiritual consciousness awakens. This awakening of spiritual consciousness makes his body spiritual, and thus he becomes fit to render service to the Lord. KarmÄ«s may consider the body of a devotee material, but factually it is not, for a devotee has no conception of material enjoyment. If one thinks that the body of a pure devotee is material, he is an offender, for that is a vaiṣṇava-aparÄdha. In this connection one should consult ÅšrÄ«la SanÄtana GosvÄmī’s Bá¹›had-bhÄgavatÄmá¹›ta (1.3.45 and 2.3.139).