20
Śrīmad-Bhāgavatam
[Canto 2, Ch. 1]
They are all auspicious, and one should not distinguish such names of the Lord as material commodities. The third offense is to neglect the orders of the authorized  ācāryas  or the spiritual masters. The fourth offense is to vilify scriptures or Vedic knowledge. The fifth offense is to define the holy name of the Lord in terms of one's mundane calculation. The holy name of the Lord is identical with the Lord Himself, and one should understand the holy name of the Lord to be nondifferent from Him. The sixth offense is to interpret the holy name. The Lord is not imaginary, nor is His holy name. There are persons with a poor fund of knowledge who think the Lord to be an imagination of the worshiper and therefore think His holy name to be imaginary. Such a chanter of the name of the Lord cannot achieve the desired success in the matter of chanting the holy name. The seventh offense is to commit sins intentionally on the strength of the holy name. In the scriptures it is said that one can be liberated from the effects of all sinful actions simply by chanting the holy name of the Lord; one who takes advantage of this transcendental method and continues to commit sins on the expectation of neutralizing the effects of sins by chanting the holy name of the Lord is the greatest offender at the feet of the holy name. Such an offender cannot purify himself by any recommended method of purification. In other words, one may be a sinful man before chanting the holy name of the Lord, but after taking shelter in the holy name of the Lord and becoming immune, one should strictly restrain oneself from committing sinful acts with a hope that his method of chanting the holy name will give him protection. The eighth offense is to consider the holy name of the Lord and His chanting method to be equal to some material auspicious activity. There are various kinds of good works for material benefits, but the holy name and His chanting are no mere auspicious holy services. Undoubtedly the holy name is holy service, but He should never be utilized for such purposes. Since the holy name and the Lord are of one and the same identity, one should not try to bring the holy name into the service of mankind. The idea is that the Supreme Lord is the supreme enjoyer. He is no one's servant or order supplier. Similarly, since the holy name of the Lord is identical with the Lord, one should not try to utilize the holy name for one's personal service.
The ninth offense is to instruct those who are not interested in chanting the holy name of the Lord about the transcendental nature of the holy name. If such instruction is imparted to an unwilling audience, the act is considered to be an offense at the feet of the holy name. The tenth offense is to become disinterested in the holy name of the Lord even after