मां च योऽव्यभिचारेण भक्ितयोगेन सेवते।
स गुणान्समतीत्यैतान् ब्रह्मभूयाय कल्पते।।14.26।।
।।14.26।। जो पुरुष अव्यभिचारी भक्तियोग के द्वारा मेरी सेवा अर्थात् उपासना करता है? वह इन तीनों गुणों के अतीत होकर ब्रह्म बनने के लिये योग्य हो जाता है।।
Even when attaining the state of the brahman or the spiritual substratum pervading all existence from where prakriti or the material substratum pervading physical existence arises and subsequently manifests the three gunas or modes of material nature. Still no jiva or embodied being is as dear to the Supreme Lord as Sri Laksmi the goddess of fortune. This is stated in the Padma Purana. The word bhuyaya means elevated, the state of perfection denoting similarity in qualities to the Supreme Lord. The Pravritti text states that whoever is able to surmount the myriad of eternal obstacles created by Sri Laksmi is verily duly worthy and wise and is known as one who has transcended the gunas. Even more than surmounting the gunas; one who attains the association of the Supreme Lord Krishna in the eternal spiritual realms is known to even surpass transcendence. Like the one who crosses the minister has access to the emperor direct. The compound word brahmi bhuyaya denotes a state of consciousness similar in devotion to Sri Laksmis devotion to the Supreme Lord. In this verse Sri Laksmi is referred to as the brahman and prakriti. Thus she is being eulogised in three forms including her original form. By her grace a devotee of the Supreme Lord attains the Supreme Lord.
