How Kṛṣṇa’s energy can be material? That is spiritual. In Bhagavad-gītā it is said that "These material elements, they are also My energy." So how Kṛṣṇa’s energy can be material? Bhinna, separated, a little separated, that’s all. Separated means as soon as you separate Kṛṣṇa from anything, that is material. That is Kṛṣṇa consciousness. So you have to dovetail everything with Kṛṣṇa. Then it will be spiritual. As soon as you say these demons they separate Kṛṣṇa, "What is Kṛṣṇa? What is God? We are scientist, we are technicians and so on, so on.We create our own thing." That means they don’t dovetail with Kṛṣṇa. Therefore they are materialist. When we want to enjoy life without Kṛṣṇa, that is material. And Kṛṣṇa gives chance, "All right, you enjoy without Me." And when he is disgusted, then Kṛṣṇa comes once,"Now you have experienced. You haven’t got happiness. Now give up this attitude to enjoy without Me."Sarva–dharmān parityajya mām ekaṁ śaraṇam… [Bg. 18.66].

2.) Actually in pure Kṛṣṇa consciousness there is nothing material. I have several times explained. Material activities means activities without Kṛṣṇa consciousness. That is material activity. Just like we are speaking through this microphone. We do not reject it as material. We take it as spiritual. Because it is being used in spreading Kṛṣṇa consciousness.Anāsaktasya viṣayān yathārham upayuñjataḥ. Yathā arhati, as it deserves. Because this microphone is made of material elements, earth, water, fire, air… But this, if we remember that these material energies, earth, water, air, fire, sky, even mind, intelligence, ego… Prakṛti me,prakṛti me bhinnā aṣṭadhā. They’re also energies of Kṛṣṇa. They’re not separate from Kṛṣṇa. Therefore if Kṛṣṇa is spirit, then these so-called material elements, they are also spirit. But it is used as material because we do not remember the relationship of these material elements with Kṛṣṇa. Therefore the conclusion is when we are forgetful of Kṛṣṇa, then it is material. Otherwise, there is nothing as material. Everything is spiritual. Because brāhmaṇaḥ śakti.

It is described in the Viṣṇu Purāṇa. Eka–deśa sthitasyāgner jyotsnāvistāriṇī yathā, sarvedaṁ brahmaṇaḥ śakti… I just don’t remember the whole verse. So everything, this is śakti–pariṇāma–vāda. Śakti-pariṇāma–vāda. Everything… Sarvaṁ khalu idaṁ brahma. Everything that we experience, that is manifestation of the energy of Kṛṣṇa.Sarvedam akhilaṁ jagat. Brahmaṇaḥ śakti. Śakti and śaktimān, they are not different. So if we accept everything as expansion of brahmaṇaḥśakti, energy of Kṛṣṇa, and utilize it for Kṛṣṇa, then there is nothing, such thing as material. Everything becomes spiritual. So if we think in that way, thinking, feeling, and willing, if we utilize our psychological activities in Kṛṣṇa consciousness, then we keep steady in attached with Kṛṣṇa. Yukta–vairāgyam ucyate. Vairāgya means renunciation. We do not require to renounce anything, provided we see everything dovetailed in Kṛṣṇa consciousness. That is required.
Vrn Oct 29 1972

3.)In the Bhagavad-gītā the living entities have been described asprakṛti. Apareyam itas tu vidhi me prakṛtim parā. After describing the material energies—earth, water, air, fire sky, mind, intelligence, ego—Kṛṣṇa says apareyam, all these energies, separated energies, material energies, they are aparā, inferior. But that is also Kṛṣṇa’s energies. Inferior means not actually inferior, because they, there cannot be anything inferior which is emanating from Kṛṣṇa. The inferior in this sense: by our absence of Kṛṣṇa consciousness. Because we have come here, in this material world, to enjoy to satisfy, sense satisfaction, sense gratification, we have made it inferior. Otherwise it is not inferior. One who knows how to utilize this energy, for him, it is not inferior.Nirbandha–kṛṣṇa–sambandhe yukta–vairāgyam ucyate. One who does not know how to utilize this material energy for the purpose of Kṛṣṇa, for them, it is inferior. Otherwise, advaya-jñāna, absolute… Idaṁ hiviśvaṁ bhagavān ivetaraḥ. Nārada Muni has described before Vyāsadeva: idaṁ hi viśvaṁ bhagavān ivetaraḥ. It appears like different, but actually Kṛṣṇa…
A mahā–bhāgavata… This is the vision of mahā–bhāgavata, not ordinary man. Mahā–bhāgavata… Sthāvara–jaṅgama dekhi tāra mūrti [Cc. Madhya 8.274]. A mahā–bhāgavata sees a tree or an animal or a… He does not see the form but he sees his iṣṭa deva mūrti; he sees there Kṛṣṇa. Actually, Kṛṣṇa is there as Paramātmā. So he sees Paramātmā. He does not see the external body. So Kṛṣṇa’s two energies… Inferior means where Kṛṣṇa consciousness is almost absent. That is inferior. When there is Kṛṣṇa consciousness, that is no more inferior; that is superior. So Kṛṣṇa says, apareyam itas tuvidhi me prakṛtiṁ parā. After all, any energy, prakṛti… So the Māyāvādī philosophers mistakes to elevate the living entities to the standard of puruṣa, the Supreme. But actually it is not so. It is prakṛti. Prakṛti means predominated and puruṣa means predominator. And actually, that is our position. We are not predominator. Artificially I am thinking that I am predominator. That is my illusion. I am not predominator. Nobody’s predominator. Predominator is Kṛṣṇa. Mattaḥ parataro nānyat kiñcid asti dhanañjaya. He’s predominator. Ahaṁ sarvasyaprabhavo mattaḥ sarvaṁ pravartate [Bg. 10.8].Vrn Oct 30 1972

4.) A person who is fully absorbed in Kṛṣṇa consciousness is sure to attain the spiritual kingdom because of his full contribution to spiritual activities, in which the consummation is absolute and that which is offered is of the same spiritual nature.

PURPORT

How activities in Kṛṣṇa consciousness can lead one ultimately to the spiritual goal is described here. There are various activities in Kṛṣṇa consciousness, and all of them will be described in the following verses. But, for the present, just the principle of Kṛṣṇa consciousness is described. A conditioned soul, entangled in material contamination, is sure to act in the material atmosphere, and yet he has to get out of such an environment. The process by which the conditioned soul can get out of the material atmosphere is Kṛṣṇa consciousness. For example, a patient who is suffering from a disorder of the bowels due to overindulgence in milk products is cured by another milk product, namely curds. The materially absorbed conditioned soul can be cured by Kṛṣṇa consciousness as set forth here in the Gītā. This process is generally known as yajña, or activities (sacrifices) simply meant for the satisfaction of Viṣṇu or Kṛṣṇa. The more the activities of the material world are performed in Kṛṣṇa consciousness, or for Viṣṇu only, the more the atmosphere becomes spiritualized by complete absorption.Brahman means spiritual. The Lord is spiritual, and the rays of His transcendental body are called brahmajyoti, His spiritual effulgence. Everything that exists is situated in that brahmajyoti, but when the jyoti is covered by illusion (māyā) or sense gratification, it is called material. This material veil can be removed at once by Kṛṣṇa consciousness;thus the offering for the sake of Kṛṣṇa consciousness, the consuming agent of such an offering or contribution; the process of consumption, the contributor, and the result are—all combined together—Brahman, or the Absolute Truth.The Absolute Truth covered by māyā is called matter. Matter dovetailed for the cause of the Absolute Truth regains its spiritual quality. Kṛṣṇa consciousness is the process of converting the illusory consciousness into Brahman, or the Supreme. When the mind is fully absorbed in Kṛṣṇa consciousness, it is said to be in samādhi, or trance. Anything done in such transcendental consciousness is called yajña, or sacrifice for the Absolute. In that condition of spiritual consciousness, the contributor, the contribution, the consumption, the performer or leader of the performance, and the result or ultimate gain—everything—becomes one in the Absolute, the Supreme Brahman. That is the method ofKṛṣṇa consciousness.

5.) Devotee (1): Śrīla Prabhupāda, I understand Kṛṣṇa is the Personality of Godhead, and He is the one who create this material world. So my impression is Kṛṣṇa, He didn’t make this material world to be spiritual?

Prabhupāda: It is spiritual as soon as you become a devotee,spiritual. We are living in the spiritual world. That I explained last night. So ultimately there is nothing material. Material means when you forget Kṛṣṇa. That is material.

Devotee (1): My question, Prabhupāda, was…

Prabhupāda: There is no material. When you forget Kṛṣṇa, that is material. Just like madness. Madness is not our natural position, but when your brain is deranged, then it is madness. Madness has no separate existence, but when our brain is not in order, there is madness. Similarly, there is nothing material, because everything has come from Kṛṣṇa. The original source is Kṛṣṇa. Ahaṁ sarvasyaprabhavo mattaḥ sarvaṁ pravartate [Bg. 10.8]. So the material world, the so-called material world, has come from Kṛṣṇa. So if it has come from Kṛṣṇa how it is material? The cause and effect is the same, maybe differently manifested. Just like cotton, cotton made into thread, the shape has changed, but it is cotton. And from the cotton thread, you make cloth. The cloth is cotton. But if I say, "Cotton. Bring cotton," then you’ll bring cotton, not this cloth. But the cloth is also cotton. Now understand? Cloth is nothing but cotton. But when I say "Bring cotton," you’ll not bring a cloth. You’ll bring cotton. So theKṛṣṇa is the sarva–kāraṇa–kāraṇam [Bs. 5.1], cause of all effects. So all the effects are Kṛṣṇa. But you have no such realization. When you understand that this place is Kṛṣṇa’s place, so you can worship Kṛṣṇa, glorify Kṛṣṇa. But if you don’t realize that it is Kṛṣṇa’s, then you talk nonsense, madman. "This is American property," "It is African property," "It is this. It is that," so many madness. But the śāstra says,iśavāsyam idam, everything Kṛṣṇa’s. And the materialists, they’ll pro… "No. Why everything? It is my country. It is my place." That is material. Similarly, anything coming from Kṛṣṇa—Kṛṣṇa is supreme spirit—it is spiritual. The devotees, they understand that "This fruit has come from Kṛṣṇa. The flower has come from Kṛṣṇa. Therefore it must be offered toKṛṣṇa. It is for use." Otherwise how the fruit becomes spiritual? We take prasādam. How it becomes…, the same fruit? No. Because theKṛṣṇa consciousness is there, it is spiritual. It is spiritual, but it was not known. When one comes to Kṛṣṇa consciousness, he understands that everything belongs to Kṛṣṇa. Hari-sambhandhi vastūnaḥ. Everything has got relationship with Kṛṣṇa. That’s the fact. So if anything has got relationship with Kṛṣṇa, so that is not material. We are going to a house, but it is said "temple." Why? Because there is relationship withKṛṣṇa. Otherwise where is the difference between the next house and our house? So Kṛṣṇa consciousness means that everything is spiritual, but we do not accept it. We accepted something else. That is material.
Nairobhi 75 10 29 Conv

Some Conclusions- According to Vaisnava philosophy, everything is spiritual in its origin and nature, but it becomes "material" when that thing or person utilizes his or her energies for himself or herself, not understanding for Whom everything belongs and for what it should be used. This is called Maya-illusion

Hare Krsna
Damaghosa das