Religion, economic development and sense gratification — these are described in the Vedas as tri-varga, or three ways to salvation. Within these three categories are education and self-realization; ritualistic ceremonies performed according to Vedic injunction; logic; the science of law and order; and the various means of earning one’s livelihood. These are the external subject matters of study in the Vedas, and therefore I consider them material. However, I consider surrender to the lotus feet of Lord Viṣṇu to be transcendental.
Srimad Bhagavata Purana
श्रीमद्भागवतमहापुराणम्
मूल श्लोकः
धर्मार्थकाम इति योऽभिहितस्त्रिवर्ग ईक्षा त्रयी नयदमौ विविधा च वार्ता । मन्ये तदेतदखिलं निगमस्य सत्यं स्वात्मार्पणं स्वसुहृदः परमस्य पुंसः
dharmārthakāma iti yo'bhihitastrivarga īkṣā trayī nayadamau vividhā ca vārtā | manye tadetadakhilaṃ nigamasya satyaṃ svātmārpaṇaṃ svasuhṛdaḥ paramasya puṃsaḥ
SB 7.6.26