One who is engaged in Lord Krsna's devotional service lives in a direct relationship with the Supreme Lord, so there is no doubt that his position is transcendental from the very beginning. A devotee does not live on the material plane — he lives in Krsna. The holy name of the Lord and the Lord are nondifferent; therefore when a devotee chants Hare Krsna, Krsna and His internal potency are dancing on the tongue of the devotee. When he offers Krsna food, Krsna directly accepts these eatables, and the devotee becomes Krsna-ized by eating the remnants. One who does not engage in such service cannot understand how this is so, although this is a process recommended in the Bhagavad-gita and in other Vedic literatures.

Srila Prabhupada's purport to Bg 12.8