"In the third stage of realization is the uttama-adhikari, who sees everything in relation to the Supreme Lord. Such a devotee does not discriminate between an atheist and a theist but sees everyone as part and parcel of God. He knows that there is no difference between a vastly learned brahmana and a dog in the street because both of them are of the Lord, although they are embodied differently according to the qualities of material nature. He sees that the brahmana particle of the Supreme Lord has not misused his little independence given him by the Lord and the dog particle has misused his independence and is therefore punished by the laws of nature by being encaged in an ignorant form. Not considering the respective actions of the brahmana and the dog, the uttama-adhikari tries to do good to both."