स्वर्गापवर्गनरकेष्वपि तुल्यार्थदर्शिन: ॥ २८ ॥
na kutaścana bibhyati
nārāyaṇa-parāḥ — pure devotees, who are interested only in the service of Nārāyaṇa, the Supreme Personality of Godhead; sarve — all; na — not; kutaścana — anywhere; bibhyati — are afraid; svarga — in the higher planetary systems; apavarga — in liberation; narakeṣu — and in hell; api — even; tulya — equal; artha — value; darśinaḥ — who see.
Devotees solely engaged in the devotional service of the Supreme Personality of Godhead, Nārāyaṇa, never fear any condition of life. For them the heavenly planets, liberation and the hellish planets are all the same, for such devotees are interested only in the service of the Lord.
Pārvatī might naturally have inquired how devotees become so exalted. Therefore this verse explains that they are nārāyaṇa-para, simply dependent on Nārāyaṇa. They do not mind reverses in life because in the service of Nārāyaṇa they have learned to tolerate whatever hardships there may be. They do not care whether they are in heaven or in hell: they simply engage in the service of the Lord. This is their excellence. Ānukūlyena kṛṣṇānuśīlanam: they are liberally engaged in the service of the Lord, and therefore they are excellent. By using the word bhṛtya-bhṛtyānām, Lord Śiva pointed out that although Citraketu provided one example of tolerance and excellence, all the devotees who have taken shelter of the Lord as eternal servants are glorious. They have no eagerness to be happy by being placed in the heavenly planets, becoming liberated or becoming one with Brahman, the supreme effulgence. These benefits do not appeal to their minds. They are simply interested in giving direct service to the Lord.