CC Madhya 20.119
īśād apetasya viparyayo ’smṛtiḥ
tan-māyayāto budha ābhajet taṁ
bhayam — fear; dvitīya-abhiniveśataḥ — from the misconception of being a product of material energy; syāt — arises; īśāt — from the Supreme Personality of Godhead, Kṛṣṇa; apetasya — of one who has withdrawn (the conditioned soul); viparyayaḥ — reversal of the position; asmṛtiḥ — no conception of his relationship with the Supreme Lord; tat-māyayā — because of the illusory energy of the Supreme Lord; ataḥ — therefore; budhaḥ — one who is wise; ābhajet — must worship; tam — Him; bhaktyā — by devotional service; ekayā — undiverted to karma and jñāna; īśam — the Supreme Personality of Godhead; guru — as the spiritual master; devatā — the worshipable Lord; ātmā — the Supersoul.
“ ‘When the living entity is attracted by the material energy, which is separate from Kṛṣṇa, he is overpowered by fear. Because he is separated from the Supreme Personality of Godhead by the material energy, his conception of life is reversed. In other words, instead of being the eternal servant of Kṛṣṇa, he becomes Kṛṣṇa’s competitor. This is called viparyayo ’smṛtiḥ. To nullify this mistake, one who is actually learned and advanced worships the Supreme Personality of Godhead as his spiritual master, worshipful Deity and source of life. He thus worships the Lord by the process of unalloyed devotional service.’
This is a quotation from Śrīmad-Bhāgavatam (11.2.37). It is an instruction given by Kavi Ṛṣi, one of the nine saintly personalities called the nine Yogendras. When Vasudeva, Kṛṣṇa’s father, asked Devarṣi Nārada in Dvārakā about devotional service, it was mentioned that previously King Nimi, who was the King of Videha, was instructed by the nine Yogendras. When Śrī Nārada Muni discoursed on bhāgavata-dharma, devotional service, he indicated how a conditioned soul can be liberated by engaging in the loving transcendental service of the Lord. The Lord is the Supersoul, spiritual master and worshipable Deity of all conditioned souls. Not only is Kṛṣṇa the supreme worshipful Deity for all living entities, but He is also the guru, or caittya-guru, the Supersoul, who always gives the living entity good counsel. Unfortunately the living entity neglects the Supreme Person’s instructions. He thus identifies with the material energy and is consequently overpowered by a kind of fear resulting from accepting himself as the material body and considering paraphernalia related to the material body to be his property. All types of fruitive results actually come from the spirit soul, but because he has forgotten his real duty, he is embarrassed by many material consequences such as fear and attachment. The only remedy is to revert to the service of the Lord and thus be saved from material nature’s unwanted harassment.