Since the name, form, qualities and activities of the Supreme Personality of Godhead, Krsna, cannot be understood by the material senses, He is also called adhoksaja, meaning beyond sense perception. When the senses are purified by devotional activity, the devotee understands everything about the Lord by the Lords grace. In this verse the words pumbhir namabhir va kriya-gunaih are especially significant because God, Krsna, the Supreme Personality of Godhead, has many names, activities and qualities, although none of them are material. Despite the fact that all these names, activities and pastimes are mentioned in the sastras and understood by the devotees, the karmis (fruitive laborers) cannot understand them. Nor can the jnanis (mental speculators) understand them. Although there are thousands of names of Lord Visnu, the karmis and jnanis intermingle the names of the Supreme Godhead with the names of demigods and human beings. Because they cannot understand the actual name of the Supreme Personality of Godhead, they take for granted that any name can be accepted. They believe that since the Absolute Truth is impersonal, they can call Him by any name. Otherwise, they maintain, He has no name. This is not a fact. Here it is clearly stated: namabhir va kriya-gunaih. The Lord has specific names such as Rama, Krsna, Govinda, Narayana, Visnu and Adhoksaja. There are indeed many names, but the conditioned soul cannot understand them.