Touy  11 lili
The Lord's Visit to Šri Vrodāvana
190
TEYT 11५
যেই মৃত্যু কছে,—জীব ঈশ্বর ছয় ‘সম’। 
সেষ্টত ‘পান্নগ্নী’ ছয়, দুর্গে তারে যয় ॥ ১১৫ ॥
yei mūḍha kahe,—jīva īśvara haya ‘sama’ seita ‘pāsandī’ haya, dande tāre vama
SYNONYMS
yei mūḍha —any foolish person who;  kahe —says;  jīva —the living entity;  īśvara —the supreme controller;  haya —are;  sama —equal;  seita —he;  pāṣandī haya —is a first-class atheist;  daṇḍe —punishes;  tāre —him;  yama —the superintendent of death, Yamarāja.
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, Yamarāja.
PURPORT
Śrīla Bhaktisiddhānta Sarasvatī Țhākura says that the word  pāṣaṇḍī  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  pāṣaṇḍī  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  śruti-śāstra-nindana  (blaspheming the Vedic literature), Jīva Gosvāmī states in his  Bhakti-sandarbha :  yathā pāṣaṇḍa-mārgeṇa dattātreyarṣabha-devopāsakānāṁ pāṣaṇḍīnām . Worshipers of impersonalists like Dattātreya are also  pāṣaṇḍīs . Concerning the offense of  ahaṁ-mama-buddhi , or  dehātma-buddhi  (considering the body to be the self), Jīva Gosvāmī states:  deva-draviṇādi-nimittaka-‘pāṣaṇḍa’-śabdena ca daśāparādhā eva lakṣyante, pāṣaṇḍamayatvāt teṣām . “Those who are overly absorbed in the conception of the body and the bodily necessities are also called  pāṣaṇḍīs .” Elsewhere in  Bhakti-sandarbha  it is stated:
uddiśya devatā eva 
    juhoti ca dadāti ca 
    sa pāṣaṇḍiti vijñeyaḥ 
    svatantro vāpi karmasu
“ A pāṣaṇḍī  is one who considers the demigods and the Supreme Personality of Godhead to be one; therefore a  pāṣaṇḍī  worships any kind of demigod as the