One should not be idle but should be very enthusiastic about executing the regulative principles. Neglect of the regulative principles will destroy devotional service. In this Krishna consciousness movement there are four basic regulative principles, forbidding illicit sex, meat-eating, gambling and intoxication. A devotee must be very enthusiastic about following these principles. If he becomes slack in following any of them, his progress will certainly be checked. — The Nectar of instruction, Text 03.
In the Bhagavad Gita it is stated that the living entity is never born and he never dies. He is eternal & indestructible & he continues to live after the destruction of his temporary material body.
This is the symptom of a pure devotee. One should serve the spiritual master first. It is not that one should bypass the spiritual master and desire to serve the Supreme Lord.This is not the Principle for a Vaishnava. — Srimad Bhagavatam, 07.09.28.
The spirit soul is ever fresh. He is always different from the material body & mind is always subject to disturbances.