We should not take very leniently that we are going back to Godhead. Of course, there is so many concession, but at the same time, we should be very much aware of the responsibility that we have decided to go back to Godhead after leaving this body, so we have to perform some austerities. The austerity in our Gaudiya-sampradaya is very simple: following the four principles, restriction, avoiding the offenses, and chanting regular beads. That’s all. And hearing. Chanting and hearing, both things. Not only chanting; we have to hear Srimad-Bhagavatam. In this way we should engage twenty-four hours’ business.
From Srila Prabhupada’s lecture on Srimad-Bhagavatam 6.3.18 — February 11, 1971, Gorakhpur