Out of the twelve authorities, first is Lord Brahma; the next, Narada; the next, Lord Siva; then next, the Kumaras; then Kapiladeva; then Manu, Vaivasvata Manu; then Prahlada Maharaja; then Janaka Maharaja; then Bhismadeva; then Bali Maharaja; then Sukadeva Gosvami; and then Yamaraja. It is stated in the sastra that mahajano yena gatah sa panthah [Cc. Madhya 17.186]. You cannot understand transcendental subject matter simply by dry speculation and argument. You cannot understand. Neither by reading Vedic literature. The conclusion is that you have to follow those who are authorities.
Lecture on Srimad-Bhagavatam 1.3.19, Los Angeles, September 24, 1972