ye 'nye 'ravindākṣa vimukta-māninas tvayy asta-bhāvād aviśuddha-buddhayaḥ (Bhāg. 10.2.32)

The intelligence of those who think themselves liberated but have no information of the spiritual world is not yet clear. In this verse the term avisuddha-buddhayah refers to unclean intelligence. Due to unclean intelligence or a poor fund of knowledge, the Mayavadi philosophers cannot understand the distinction between material and spiritual varieties; therefore they cannot even think of spiritual varieties because they take it for granted that all variety is material.

Sri Caitanya Mahaprabhu, therefore, explains in this verse that Krsna, the Supreme Personality of Godhead or the Absolute Truth, has a spiritual body which is distinct from material bodies, and thus His name, abode, entourage and qualities are all spiritual. The material mode of goodness has nothing to do with spiritual varieties. Mayavadi philosophers, however, cannot clearly understand spiritual varieties; therefore they imagine a negation of the material world to be the spiritual world. The material qualities of goodness, passion and ignorance cannot act in the spiritual world, which is therefore called nirguna, as clearly indicated in Bhagavad-gita (traigunya-visaya veda nistraigunyo bhavarjuna). The material world is a manifestation of the three modes of material nature, but one has to become free from these modes to come to the spiritual world where their influence is completely absent. Now Lord Sri Caitanya Mahaprabhu will disassociate Lord Siva from Mayavada philosophy in the following verse.