Text 33]
The Haṁsa-guhya Prayers
233
has no material name. Simply by chanting the name of Nārāyaṇa to call his son, Ajāmila attained salvation. This means that Nārāyaṇa is not an ordinary mundane name; it is nonmaterial. The word  anāma , therefore, indicates that the names of the Supreme Lord do not belong to this material world. The vibration of the Hare Kṛṣṇa  mahā-mantra  is not a material sound, and similarly the form of the Lord and His appearance and activities are all nonmaterial. To show His causeless mercy to the devotees, as well as to the nondevotees, Kṛṣṇa, the Supreme Personality of Godhead, appears in this material world with names, forms and pastimes, all of which are transcendental. Unintelligent men who cannot understand this think that these names, forms and pastimes are material, and therefore they deny that He has a name or a form.
Considered with scrutiny, the conclusion of nondevotees, who say that God has no name, and that of devotees, who know that His name is not material, are practically the same. The Supreme Personality of Godhead has no material name, form, birth, appearance or disappearance, but nevertheless, He takes His birth ( janma ). As stated in  Bhagavad-gītā  (4.6):
ajo 'pi sann avyayātmā bhūtānām īśvaro 'pi san prakṛtiṁ svām adhiṣṭhāya sambhavāmy ātma-māyayā
Although the Lord is unborn ( aja ) and His body never undergoes material changes, He nevertheless appears as an incarnation, maintaining Himself always in the transcendental stage ( śuddha-sattva ). Thus He exhibits His transcendental forms, names and activities. That is His special mercy toward His devotees. Others may continue merely arguing about whether the Absolute Truth has form or not, but when a devotee, by the grace of the Lord, sees the Lord personally, he becomes spiritually ecstatic.
Unintelligent persons say that the Lord does nothing. Actually He has nothing to do, but nevertheless He has to do everything, because without His sanction no one can do anything. The unintelligent, however, cannot see how He is working and how the entire material nature is working under His direction. His different potencies work perfectly.