For a pure devotee, it is the same whether he materially constructs a path or constructs one within his mind. This is because the Supreme Personality of Godhead, Janardana, is bhava-grahi, or appreciative of the sentiment. For Him a path made with actual jewels and a path made of mental jewels are the same. Though subtle, mind is also matter, so any path—indeed, anything for the service of the Lord, whether in gross matter or in subtle matter-is accepted equally by the Supreme Personality of Godhead. The Lord accepts the attitude of His devotee and sees how much he is prepared to serve Him. The devotee is at liberty to serve the Lord either in gross matter or in subtle
matter.

Srila Prabhupada — CC Madhya 1.161, purport