One who is thus transcendentally situated at once realizes the Supreme Brahman. He never laments nor desires to have anything; he is equally disposed to every living entity. In that state he attains pure devotional service unto Me.
Knowledge Beyond Saṁsāraplugin-autotooltip__small plugin-autotooltip_bigBhagavad-gītā As It Is 9.3
Those who are not faithful on the path of devotional service cannot attain Me, O conqueror of foes, but return to birth and death in this material world.
O son of Kuntī, at the end of the millennium every material manifestation enters into My nature, and at the beginning of another millennium, by My potency I again create.
That very ancient science of the relationship with the Supreme is today told by Me to you because you are My devotee as well as My friend; therefore you can understand the transcendental mystery of this science.
There are two forces of nature working in us. By one we decide that in this lifetime we will make spiritual advancement, but at the next moment the other force, māyā, or illusory energy, says,
" na māṁ karmāṇi limpanti na me karma-phale spṛhā iti māṁ yo ‘bhijānāti karmabhir na sa badhyate"
“There is no work that affects Me; nor do I aspire for the fruits of action. One who understands this truth about Me also does not become entangled in the fruitive reactions of work.