nāmabhir vā kriyā-guṇaiḥ

yah-he who; avijnata-unknown; ahrtah-described; tasya-of him; purusasya-of the living entity; sakha-eternal friend; isvarah-the master; yat-because; na-never; vijnayate-is understood; pumbhih-by the living entities; namabhih-by names; va-or; kriya-gunaih-by activities or qualities.