If one has taken, fully surrendering unto the lotus feet of Mukunda, he has no more any obligation, either these pitе, devarсi, deva, devatд, demigod, есi, bhьta. He is immune because he is transcendental. But so long one is not a devotee, one who is not fully surrendered to the lotus feet of Mukunda, he must have to follow all these regulative principles and duties. He cannot be released. Everything, account is kept.
Lecture on Bhagavad-gita 1.37-39, London, 27 July, 1973