TEXT 115
yei mudha kahe,--jiva isvara haya 'sama'
seita 'pasandi' haya, dande tare yama
SYNONYMS
yei mudha—any foolish person who; kahe—says; jiva—the living entity; isvara—the supreme controller; haya—are; sama—equal; seita—he; pasandi haya—is a first-class atheist; dande—punishes; tare—him; yama—the superintendent of death, Yamaraja.
TRANSLATION
"A foolish person who says that the Supreme Personality of Godhead is the same as the living entity is an atheist, and he becomes subject to punishment by the superintendent of death, Yamaraja.
PURPORT
Srila Bhaktisiddhanta Sarasvati Thakura says that the word pasandi refers to one who considers the living entity under the control of the illusory energy to be equal with the Supreme Personality of Godhead, who is transcendental to all material qualities. Another kind of pasandi is one who does not believe in the spirit soul, the superior potency of the Lord, and therefore does not distinguish between spirit and matter. While describing one of the offenses against chanting the holy names, an offense called sruti-sastra-nindana (blaspheming the Vedic literature), Jiva Gosvami states in his Bhakti-sandarbha: yatha pasanda-margena dattatreyarsabha-devopasakanam pasandinam. Worshipers of impersonalists like Dattatreya are also pasandis. Concerning the offense of aham-mama-buddhi, or dehatma-buddhi (considering the body to be the self), Jiva Gosvami states: deva-dravinadi-nimittaka-'pasanda'-sabdena ca dasaparadha eva laksyante, pasandamayatvat tesam. "Those who are overly absorbed in the conception of the body and the bodily necessities are also called pasandis." Elsewhere in Bhakti-sandarbha it is stated:
uddisya devata eva
juhoti ca dadati ca
sa pasanditi vijneyah
svatantro vapi karmasu
"A pasandi is one who considers the demigods and the Supreme Personality of Godhead to be one; therefore a pasandi worships any kind of demigod as the Supreme Personality of Godhead." One who disobeys the orders of the spiritual master is also considered a pasandi. The word pasandi has been described in many places in Srimad-Bhagavatam, including 4.2.28, 30, 32; 5.6.9 and 12.2.13, 43.
On the whole, a pasandi is a nondevotee who does not accept the Vedic conclusions. In the Hari-bhakti-vilasa (1.117) there is a verse quoted from Padma Purana describing the pasandi. Sri Caitanya Mahaprabhu quotes this verse as the following text.

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