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Śrīmad-Bhāgavatam
[Canto 6, Ch. 4]
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  ataḥ śrī-kṛṣṇa-nāmādi na bhaved grāhyam indriyaiḥ .
Prācetasa, Dakṣa, 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  Bhagavadgītā  (9.11):
avajānanti māṁ mūḍhā mānuṣīṁ tanum āśritam paraṁ bhāvam ajānanto mama bhūta-maheśvaram
“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. Śrīpāda Śaṅkarācārya was an impersonalist, but nevertheless he said,  nārāyaṇaḥ paro 'vyaktāt : Nārāyaṇa, the Supreme Personality of Godhead, is not a person of the material world. We cannot assign Nārāyaṇa a material designation, as the foolish attempt to do when they speak of  daridra-nārāyaṇa  (poor Nārāyaṇa). Nārāyaṇa is always transcendental, beyond this material creation. How can He become  daridra-nārāyaṇa ? Poverty is found within this material world, but in the spiritual world, there is no such thing as poverty. Therefore the idea of  daridra-nārāyaṇa  is merely a concoction.
Dakṣa very carefully points out that material designations cannot be names of the worshipable Lord:  yad yan niruktaṁ vacasā nirūpitam .  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, Dakṣa 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 diction-