Anyone who wants to approach the Supreme of all the Personalities of Godhead, on the Kåñëaloka planet in the spiritual sky, and be intimately connected with the Supreme Personality, Kåñëa, must take this formula, as is stated by the Supreme Himself. Therefore, this verse is considered to be the essence of Bhagavad-gétä. The Bhagavad-gétä is a book directed to the conditioned souls, who are engaged in the material world with the purpose of lording it over nature and who do not know of the real, spiritual life. The Bhagavad-gétä is meant to show how one can understand his spiritual existence and his eternal relationship with the Supreme Spiritual Personality and to teach one how to go back home, back to Godhead. Now here is the verse which clearly explains the process by which one can attain success in his spiritual activity: devotional service. As far as work is concerned, one should transfer his energy entirely to Kåñëa conscious activities. No work should be done by any man except in relationship to Kåñëa. This called Kåñëa-karma. One may be engaged in various activities, but one should not be attached to the result of his work, but the result should be done for Him. For example, one may be engaged in business, but to transform that activity into Kåñëa consciousness, one has to do business for Kåñëa. If Kåñëa is the proprietor of the business, then Kåñëa should enjoy the profit of the business. If a businessman is in possession of thousands and thousands of dollars, and if he has to offer all this to Kåñëa, he can do it. This is work for Kåñëa. Instead of constructing a big building for his sense gratification, he can construct a nice temple for Kåñëa, and he can install the Deity of Kåñëa and arrange for the Deity's service, as is outlined in the authorized books of devotional service. This is all Kåñëa-karma. One should not be attached to the result of his work, but the result should be offered to Kåñëa. One should also accept as prasädam, food, the remnants of offerings to Kåñëa. If, however, one is not able to construct a temple for Kåñëa, one can engage himself in cleansing the temple of Kåñëa; that is also Kåñëa-karma. One can cultivate a garden. Anyone who has land-in India, at least, any poor man has a certain amount of land-can utilize that for Kåñëa by growing flowers to offer Him. He can sow tulasé plants because tulasé leaves are very important, and Kåñëa has recommended this in Bhagavad-gétä. Kåñëa desires that one offer Him either a leaf, or a flower, or a little water-and He is satisfied. This leaf especially refers to the tulasé So one can sow tulasé leaves and pour water on the plant. Thus, even the poorest man can engage in the service of Kåñëa. These are some of the examples of how one can engage in working for Kåñëa.