a) it defines how to practice spirituality with enjoying material sense gratification.
b) it contains transcendental narrations of the pastimes of the Supreme Personality of Godhead Sri Krishna.
c) it shows the way to merge with the Brahmajyoti.
d) becuase it is very rigid & very hard to acknowledge Srimad Bhagavatam.
The correct answer is
b) it contains transcendental narrations of the pastimes of the Supreme Personality of Godhead Sri Krishna.