The spiritual master's mercy and the Supreme Lord's mercy are not separate entities. The spiritual master has no engagement other than to worship Krsna. Also, Krsna does not accept service from anyone other than an intimate devotee. The spiritual master and Krsna are attached to one another in love; and both treat one another as more dear to them than their own lives. They are one. The spiritual master is the personification of devotional service to Krsna, and Krsna is the personification of devotional service to the devotee.

Only the spiritual master offers our entire service to Krsna. The spiritual master, who is to be served eternally, is not an ordinary human being from this world. In order to deliver the fallen conditioned souls he appears in this world by Krsna's will and teaches the fortunate living entities devotional service. Through him only do we receive the mercy of Krsna.