CC Madhya 22.117
sevā-nāmāparādhādi dūre visarjana
“(10) One should worship dhātrī trees, banyan trees, cows, brāhmaṇas and devotees of Lord Viṣṇu. (11) One should avoid offenses against devotional service and the holy name.
There are ten items in the beginning of devotional service, up to the point of worshiping the dhātrī trees, banyan trees, cows, brāhmaṇas and devotees of Lord Viṣṇu. The eleventh item is to avoid offenses when rendering devotional service and chanting the holy names.