Verse 1.9.32
Standing at the door of death, Bhīṣmadeva declares that he will turn his undivided attention to Kṛṣṇa. Although Kṛṣṇa is self-sufficient, he sometimes descends to the material world that he created, in order to enjoy transcendental pleasures.
By turning his mind to Kṛṣṇa Bhīṣmadeva wishes to intensify his devotion, purify his desires, and join in union with God at the moment of his passing. Prabhupad clarifies that the reason for Kṛṣṇa’s occasional return to the material world is precisely to give to those who are pure devotees the full benefits of devotion. Kṛṣṇa is there to given instruction but this instruction can only be heard by devotees.
In order to deliver this instruction, Kṛṣṇa speaks to his devotes not from afar, not from above, but from within their hearts. Contrary to the image of a distant but authoritative God delivering lifeless commandments, then turning a deaf ear to the reactions of its followers, Kṛṣṇa gives instruction from within the heart, through the presence of the divine within each of us. Every devoted soul, part and parcel of the Supersoul (Paramātma) is in continuous loving exchange with God.
Prabhupad explains that even if Kṛṣṇa is the leader of all human beings, there is a difference between is instruction to devotees and non devotees. Kṛṣṇa is mostly silent toward non devotees even though he sanctions the karmic system which determines the outcome of their acts. Devotees are above the ‘good’ and ‘bad’ of these determinations. The sources of material morality are external to the heart, thus they cannot be considered moral. They are but the sterile rules and regulations of a loveless structure.
How do we overcome the material desires the plague us and stand in the way of our self-realisation? Prabhupad says that the path of devotion does not mean the erasing of material desires, but rather the purification of these desires. Purification means transforming selfish desires into self-less desires, and transforming the desire for attachement to objects of desire into desire for self-less, loving service.