What is the preaching of Kapila, who is the incarnation of Lord Vishnu?

In the third chapter of the Bhagavatam (Skanda), Kapila the incarnation of Lord Vishnu, preaches to His mother Devahuti. In the same chapter it is stated that Lord Vishnu was born as Kapila to Devahuti. The main points of Kapila’s preaching are as follows:

Other works do not attract My devotees, who are engaged in My practical service, even though the other works fulfill their desires. A devotee should not be indulged in worshipping statues, which represent Me. If a devotee neglects Me (the human form of the Lord) and worships statues, he is the biggest fool. If any person burns food and ghee in the physical fire in the name of Yajna, he is also the biggest fool. Living beings are better than the inert statues. Among the living beings, My devotee, who serves Me alone, leaving everything and everybody is the best. The Lord will come in human form (jeeva). If a devotee worships Him through Yoga (Karma Yoga, which means service as per the Gita—Karma Yogena Yoginaam), such a devotee will reach the Lord.

All these points are told in the preaching of Lord Kapila, when He preaches Bhakti Yoga.