The process of spiritual progress has its strict gradations which bear a close analogy to those of mental progress. The really moral state is the natural condition of the jiva. An immoral or non—moral person is far worse than a brute. This moral condition is the highest ideal of his position conceivable by man as attainable by his empiric thinking and activities based thereon. The spiritual, indeed, transcends the ideal moral, but not in The sense that it transgresses against the so—called moral law, because by such transgression man is only degraded to the condition which is worse than even that of the brute. The spiritual life enables us to realize the moral as a secondary result. The spiritual fulfills the moral ideal by transcending it.

Morality can neither be understood nor perfected in practice by. the empiric efforts of man. Its ideal is attainment of perfect purity ( ? ) of body and mind. This ideal, the Scriptures tell us, can be automatically attained, only if it is made a secondary, and not the primary, object of life, as it happens to be the case with all really immoral people. The perfection of morality is realized as a secondary consequence of serving Krishna and not as a reward of endeavours for the satisfaction of our senses in our temporary worldly sojourn.

Perfection means being in tune with reality. The first thing we must understand is reality—the reality of my identity, i.e., my essence, position and function. Who am I? Just as a person does not identify himself as being the shirt that he is wearing, he also should not identify himself with the body that he is wearing.
Science of Identity Foundation — Jagad Guru Speaks

Those who serve Krishna are alone necessarily and perfectly moral or free from the evils of the flesh. Those, who are not perfectly moral in this real sense, are not spiritual at a11 and have no right of entry into Sree Brindavana the Transcendental Abode of the Divinity. But the Deluding Power of God misleads immoral people, through the agency of immoral yogis by showing them a false form resembling that of Godhead, as a means of punishing them for such impious desire of making God an object of the gratification of their senses.