The first word is Master, Master of Business and Administration. What do you mean by business and administration? In the world, whatever is done by man from birth to death is business. Business means activity concerning giving and taking. Because of this, we get some kind of joy, benefit and utility. It is just not business of some commodities. In our daily life, every movement and whatever we do is business. What is administration? It is a job of security with responsibility. Not only responsibility but also responsibility with duty. In this we should become masters. (M, p. 4)
In our college we have MBA course. It is called Business Administration, but it is not really that. M stands for Mind, B for Body and A for Atma. So, MBA indeed stands for the integration of all the three. The mind is given to think and enquire. The body is meant to perform good deeds. The Atma is the witness of these two. The Atma is eternal. The mind is fickle and has to be made steady. One should constantly enquire whether one has the mind of a man or a beast. We should act according to the mind of a man and not of the beast. The body acts according to the mind. The intellect has the capability to discriminate whether a thought is good or bad, right or wrong. The intellect will never endorse an act that is wrong.
Man should understand that he is the combination of mind, body and Atma. He has to purify the mind. An impure mind is not acceptable to the intellect. Since the intellect transcends all senses, it has the power of discrimination. We follow the mind and senses. The mind is the master of the senses. But if it does not control the senses, then what is the use? So, master the mind and be a mastermind. To exercise control over mind worship of Vinayaka is important. Vinayaka does not react, but remains as a witness. He sets ideals in all fields of human endeavour by practising and demonstrating the ideals. (SS Sept 01 , pp. 277-278)