yad yan niruktam vacasa nirupitam
dhiyaksabhir va manasota yasya
ma bhut svarupam guna-rupam hi tat tat
sa vai gunapaya-visarga-laksanah
yat yatwhatever; niruktamexpressed; vacasaby words; nirupitamascertained; dhiyaby so-called meditation or intelligence; aksabhihby the senses; vaor; manasaby the mind; utacertainly; yasyaof whom; ma bhutmay not be; sva-rupamthe actual form of the Lord; guna-rupamconsisting of the three qualities; hiindeed; tat tatthat; sahthat Supreme Personality of Godhead; vaiindeed; guna-apayathe cause of the annihilation of everything made of the material modes of nature; visargaand the creation; laksanahappearing as.
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.
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 [BRS.
atah sri-krsna-namadi
na bhaved grahyam indriyaih
sevonmukhe hi jihvadau
svayam eva sphuraty adah
No one can understand the transcendental nature of the name, form, quality and pastimes of Sri Krsna through his materially contaminated senses. Only when one becomes spiritually saturated by transcendental service to the Lord are the transcendental name, form, quality and pastimes of the Lord revealed to him. (Bhakti-rasamrta-sindhu 1.2.234)1.2.234].
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):
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):
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
smartavyas cecchatabhayam
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.

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