The second offense is to deny that Lord Viṣṇu is the Absolute Truth. Since there is no difference between the Lord and His name, qualities, form and pastimes, or activities, one who sees a difference is considered an offender. The Lord being supreme, no one is equal to or greater than Him. Consequently, one who thinks that the name of some demigod is equal to the Lord's name is an offender. The Supreme Lord and the demigods should never be considered on the same level.
The third offense is to consider the bona fide spiritual master to be a common man. The fourth offense is to blaspheme the Vedic literature—the Vedas and such corollaries as the Purāṇas. The fifth offense is to consider the glories of the holy name to be exaggerations. The sixth offense is to imagine a perverted meaning of the holy name. The seventh offense is to commit sinful activities on the strength of chanting the holy name.