tyÄgo 'yaá¹ duá¹£karo bhÅ«man
kÄmÄnÄá¹ viá¹£ayÄtmabhiḥ
sutarÄá¹ tvayi sarvÄtmann
abhaktair iti me matiḥ
tyÄgaḥ - renunciation; ayam - this; duá¹£karaḥ - difficult to perform; bhÅ«man - O my Lord; kÄmÄnÄm - of material enjoyment; viá¹£aya - sense gratification; Ätmabhiḥ - by those dedicated to; sutarÄm - especially; tvayi - unto You; sarva-Ätman - O Supreme Soul; abhaktaiḥ - by those without devotion; iti - thus; me - My; matiḥ - opinion.
Those who are truly devoted to the Supreme Lord do not accept anything for their personal gratification but rather accept those things suitable to be offered in the Lord’s loving service. The word viá¹£ayÄtmabhiḥ indicates those who desire material objects for their personal gratification instead of for the devotional service of the Lord. The minds of such materialistic persons are suitably disturbed, and it is virtually impossible for such persons to renounce material enjoyment. This is the opinion of ÅšrÄ« Uddhava.