Human beings are broadly classified into three categories: Baddha Jivatmas, Mumukshus (or Nivratta Samsaris), and Nitya-suris. Baddha Jivatmas are souls bound to the endless cycle of birth and death, tossed about in the turbulent ocean of worldly existence and suffering. Mumukshus are those who, after realising the impermanent nature of worldly pleasures, strive sincerely for liberation and ultimately attain the divine abode of the Lord. Nitya-suris are eternally liberated souls who never enter the bondage of material existence and remain forever engaged in uninterrupted service to the Lord in Sri Vaikuntha, enjoying eternal divine bliss.

Sri Desika Srinivasa Tatacharya Swami explained that out of boundless compassion for the Baddha Jivatmas, the Lord seeks to establish a connection with them through five kinds of sukruta (meritorious acts). The first is Ajnata Sukrutam, in which a person unknowingly performs a virtuous deed that gradually becomes the seed of spiritual upliftment. The second is Yadruchhika Sukrutam, in which a person consciously performs a good deed, though without a deliberate spiritual objective. The third, Anusangika Sukrutam, refers to incidental merit gained while pursuing some other purpose or worldly activity. The fourth, Prasangika Sukrutam, occurs when virtuous actions arise naturally and spontaneously without prior intention or planning. The fifth and highest form is Samanya Buddhi Mula Sukrutam, where a person performs noble deeds selflessly, without expecting reward, recognition, or benefit in return.

Through one or other of these forms of merit, the Lord gradually draws the soul closer to Him. By His grace, the individual is blessed with the guidance of a noble Acharya, whose teachings and blessings lead the soul beyond worldly bondage to the eternal and never-returning abode of Sri Vaikuntha, where everlasting divine bliss is experienced forever.