The second offense is to deny that Lord Krishna embodies Absolute Truth. No difference distinguishes its Names from its Attributes, Forms, Entertainment and Activities. Whoever thinks he sees one is therefore also guilty of an offense. Being Supreme, no one can surpass or even equal the Lord. Therefore, anyone who identifies Krishna or his Name with any deity, or with a celestial being, is also committing an offense. Putting the Supreme Lord and heavenly beings on an equal footing is hardly compatible with the practice of devotional service.
The third offense: to consider the spiritual master as an ordinary man. The fourth: to denigrate Vedic literature and its supplements, the Puranas. The fifth: to believe that the glories attributed to the Holy Name are exaggerated. The sixth: distorting the meaning of the Holy Name. The seventh offense is to perform sinful acts by relying on the chanting of the Holy Name to nullify the consequences. It is understood that this song delivers us from all consequences associated with our errors, but we must not believe that we can then continue to sin by perversion. This would be the greatest offense.
The eighth offense consists in comparing the chanting of the Holy Name to religious rites, to sacrifices, to austerity or to renunciation. This song is worth as much as the supremely personal presence of God. Acts of piety can certainly help us draw closer to the Supreme Being, but when they are performed for a material purpose, offense results. The ninth offense is to teach the glories of the Holy Name of the Divine to unbelievers. And the tenth and final offense is to remain attached to material things despite listening to and chanting the Holy Names. The principle is that this song, if it is devoid of any offense, will lift us up to the plane of liberation, where we will be free from all material attachment. Anyone who chants the Holy Names and remains attached to the matter is therefore committing an offense.
Other factors can also disrupt the devotional plant, as the weeds of material desires accompany its growth. When a person makes some progress in devotional service, many naturally want to become disciples while offering some material benefits. Whoever lets himself be captivated by the attraction of having many disciples and of taking advantage of the amenities they can provide him, to the point of forgetting his duty as an authentic spiritual master, will see the growth of his devotional plant hindered. The mere fact of enjoying material advantages risks making us slaves to the resulting comfort.
The quest for liberation is also detrimental to devotional service, as is neglecting the restrictions and prohibitions stipulated by the authoritative scriptures on the matter: avoiding any illicit sexual intercourse, any intoxicating substance, any food other than that which has first offered to Krishna, the consecrated meal. (No meat, fish and eggs) as well as any game of chance. Anyone who does not strictly adhere to these principles risks serious disruption in the performance of devotional service. The very act of aspiring to material fame is another source of hindrance to the practice of devotional service.