yad yan niruktam vacasa nirupitam
dhiyaksabhir va manasota yasya
ma bhut svarupam guna-rupam hi tat tat
sa vai gunapaya-visarga-laksanah
Translation by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
Anything expressed by material vibrations, anything ascertained by material intelligence and anything experienced by the material senses or concocted within the material mind is but an effect of the modes of material nature and therefore has nothing to do with the real nature of the Supreme Personality of Godhead. The Supreme Lord is beyond the creation of this material world, for He is the source of the material qualities and creation. As the cause of all causes, He exists before the creation and after the creation. I wish to offer my respectful obeisances unto Him.
Purport by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
One who manufactures names, forms, qualities or paraphernalia pertaining to the Supreme Personality of Godhead cannot understand Him, since He is beyond creation. The Supreme Lord is the creator of everything, and this means that He existed when there was no creation. In other words, His name, form and qualities are not materially created entities; they are transcendental always. Therefore by our material concoctions, vibrations and thoughts we cannot ascertain the Supreme Lord. This is explained in the verse atah sri-krsna-namadi na bhaved grahyam indriyaih.
Pracetasa, Daksa, herein offers prayers unto the Transcendence, not to anyone within the material creation. Only fools and rascals think God a material creation. This is confirmed by the Lord Himself in Bhagavad-gita (9.11):
avajananti mam mudha
manusim tanum asritam
param bhavam ajananto
“Fools deride Me when I descend in the human form. They do not know My transcendental nature and My supreme dominion over all that be.” Therefore, one must receive knowledge from a person to whom the Lord has revealed Himself; there is no value in creating an imaginary name or form for the Lord. Sripada Sankaracarya was an impersonalist, but nevertheless he said, narayanah paro ’vyaktat: Narayana, the Supreme Personality of Godhead, is not a person of the material world. We cannot assign Narayana a material designation, as the foolish attempt to do when they speak of daridra-narayana (poor Narayana). Narayana is always transcendental, beyond this material creation. How can He become daridra-narayana? Poverty is found within this material world, but in the spiritual world, there is no such thing as poverty. Therefore the idea of daridra-narayana is merely a concoction.
Daksa very carefully points out that material designations cannot be names of the worshipable Lord: yad yan niruktam vacasa nirupitam. Nirukta refers to the Vedic dictionary. One cannot properly understand the Supreme Personality of Godhead merely by picking up expressions from a dictionary. In praying to the Lord, Daksa does not wish material names and forms to be the objects of his worship; rather, he wants to worship the Lord, who existed before the creation of material dictionaries and names. As confirmed in the Vedas, yato vaco nivartante/ aprapya manasa saha: the name, form, attributes and paraphernalia of the Lord cannot be ascertained through a material dictionary. However, if one reaches the transcendental platform of understanding the Supreme Personality of Godhead, he becomes well acquainted with everything, material and spiritual. This is confirmed in another Vedic mantra: tam eva viditvati mrtyum eti. If one can somehow or other, by the grace of the Lord, understand the transcendental position of the Lord, one becomes eternal. This is further confirmed by the Lord Himself in Bhagavad-gita (4.9):
janma karma ca me divyam
evam yo vetti tattvatah
tyaktva deham punar janma
naiti mam eti so ’rjuna
“One who knows the transcendental nature of My appearance and activities does not, upon leaving the body, take his birth again in this material world, but attains My eternal abode, O Arjuna.” Simply by understanding the Supreme Lord, one goes beyond birth, death, old age and disease. Srila Sukadeva Gosvami therefore advised Maharaja Pariksit in Srimad-Bhagavatam (2.1.5):
tasmad bharata sarvatma
bhagavan isvaro harih
srotavyah kirtitavyas ca
“O descendant of King Bharata, one who desires to be free from all miseries must hear, glorify and also remember the Personality of Godhead, who is the Supersoul, the controller and the savior from all miseries.”