There are four types of persons in this world: karmis, jnanis, yogis and bhaktas. It is said dharmad arthas ca kamas ca sa kim artham na sevyate: from performance of dharma comes artha and kama. Can dharma not be used for any purpose? (Mahabharata 18.5.49) Thus, the result of performance of dharma is artha, acquisition of material results. The result of material acquisition is desire, kama. The result of kama is pleasure of the senses. When the senses are pleased, for further gain of pleasure, one executes the sequence starting with dharma again. This is true for the karmis, but does not apply to the jnanis, yogis and devotees. That is explained in this verse. Dharma in this verse refers to control of mind and senses (sama, dama etc.) for the jnani, to yama and niyama etc. for the yogis and to hearing, chanting and other devotional processes for the devotee. Though the material results appear by executing all these processes, they are not suitable as the goal (arthaya na kalpate), for after examining the nature of material gain, one becomes detached from it. That is indicated in text by the word apavargyasya. Apavargya means “having the goal of apavarga.” The vowel is lengthened without a change in meaning, as in such words as svarga. Thus from apavarga comes apavargya and then apavargya. It should be understood that by these processes apavarga is the concomitant result of practice. That apavarga is liberation for the jnani and yogi, and prema-bhakti for the devotee.

yatha-varna-vidhanam apavargas capi bhavati.|
yo ’sau bhagavati sarva-bhutatmany anatmye ’nirukte ’nilayane paramatmani vasudeve ’nanya-nimitta-bhakti-yoga-laksano
nana-gati-nimittavidya-granthi-randhana-dvarena yada hi maha-purusa-purusa-prasangah.

In Bharata-varsa the many destinations--heavenly, human and hellish--are prescribed to all people, because people take birth according to actions in sattva, rajas and tamas. All these goals are prescribed for the self according to the quality of action, as indicated in the Vedas. Liberation is then achieved. SB 5.19.19-20

sa vai maha-bhagavatah pariksid yenapavargakhyam adabhra-buddhih
jnanena vaiyasaki-sabditena bheje khagendra-dhvaja-pada-mulam

O Suta Gosvami, please describe those topics of the Lord by which Maharaja Pariksit, whose intelligence was fixed on liberation (apavarga), attained the lotus feet of the Lord, who is the shelter of Garuda, the king of birds. Those topics were vibrated by the son of Vyasa [Srila Sukadeva]. SB 1.18.16

As well, in Skanda Purana it is said:

niscala tvayi bhaktir ya saiva muktir janardana |
mukta eva hi bhaktas te tava visno yato hare ||

O Janardana! O Lord! O Visnu! That bhakti which is fixed on you is called liberation, because your devotees are certainly liberated.

Therefore the desire of the avid practitioner should not be for attaining material results (arthasya kamo labhaya na). This is because, for the avid practitioner of apavarga-dharma, the practice itself has its own results. In certain actions the jnanis use material assets which are favorable for sama and dama and the yogis uses material assets which are favorable for yama and niyama. The devotee uses material assets for service to the Lord and his devotees. This is clear.