The topmost transcendentalist is a liberated soul and is therefore not within the purview of the regulative principles. A neophyte, who is intended to be promoted to the spiritual plane, is guided by the spiritual master under regulative principles. He may be compared to a patient who is treated by various restrictions under medical jurisdiction. Generally, liberated souls also take pleasure in describing the transcendental activities. As mentioned above, since Nārāyaṇa, Hari, the Personality of Godhead, is beyond the material creation, His form and attributes are not material. The topmost transcendentalists or the liberated souls realize Him by advanced experience of transcendental knowledge, and therefore they take pleasure in the discussion of the transcendental qualities of the Lord’s pastimes. In the Bhagavad-gītā (4.9), the Personality of Godhead declares that His appearance and activities are all divyam, or transcendental. The common man, who is under the spell of material energy, takes it for granted that the Lord is like one of us, and therefore he refuses to accept the transcendental nature of the Lord’s form, name, etc. The topmost transcendentalist is not interested in anything material, and his taking interest in the matter of the Lord’s activities is definite proof that the Lord is not like one of us in the material world. In the Vedic literatures also, it is confirmed that the Supreme Lord is one, but that He is engaged in His transcendental pastimes in the company of His unalloyed devotees and that simultaneously He is present as the Supersoul, an expansion of Baladeva, in the heart of all living entities. Therefore, the highest perfection of transcendental realization is to take pleasure in hearing and describing the transcendental qualities of the Lord and not in merging into His impersonal Brahman existence, for which the impersonalist monist aspires. Real transcendental pleasure is realized in the glorification of the transcendental Lord, and not in the feeling of being situated in His impersonal feature. But there are also others who are not the topmost transcendentalists but are in a lower status, and who do not take pleasure in describing the transcendental activities of the Lord. Rather, they discuss such activities of the Lord formally with the aim of merging into His existence.