This is a list of 32 offenses. Besides these, there are a number of offenses which are mentioned in the Varāha Purāṇa. They are as follows: 1) One should not touch the Deity in a dark room. 2) One should not fail to strictly follow the rules and regulations in worshiping the Deity. 3) One should not enter the temple of the Deity without first making some sound. 4) One should not offer any foodstuff to the Deity which has been seen by dogs or other lower animals. 5) One should not break the silence while worshiping. 6) One should not pass urine or evacuate while engaged in worshiping. 7) One should not offer incense without offering some flower. 8) Useless flowers without any fragrance should not be offered. 9) One should not fail to wash his teeth very carefully every day. 10) One should not enter the temple directly after sexual intercourse. 11) One should not touch a woman during her menstrual period. 12) One should not enter the temple after touching a dead body. 13) One should not enter the temple wearing garments of red or blue color, or which are unwashed. 14) One should not enter the temple after seeing a dead body. 15) One should not pass air within the temple. 16) One should not be angry within the temple. 17) One should not enter the temple after visiting a crematorium. 18) One should not belch before the Deity. So, until one has fully digested his food, he should not enter the temple. 19) One should not smoke marijuana or gañjā. 20) One should not take opium or similar intoxicants. 21) One should not enter the Deity room or touch the body of the Deity after having smeared oil over his body. 22) One should not show disrespect to a scripture teaching about the supremacy of the Lord. 23) One should not introduce any opposing scripture. 24) One should not chew betel before the Deity. 25) One should not offer a flower which was kept in an unclean pot. 26) One should not worship the Lord while sitting on the bare floor: one must have a sitting place or carpet. 27) One should not touch the Deity before he has completed taking bath. 28) One should not decorate his forehead with the three-lined tilaka. 29) One should not enter the temple without washing his hands and feet.
Other rules are that one should not offer foodstuff which is cooked by a non-Vaiṣṇava. One should not worship the Deity before a nondevotee. One should not engage himself in the worship of the Lord while seeing a nondevotee. One should begin the worship of the demigod Gaṇapati, who drives away all impediments in the execution of devotional service. In the Brahma-saṁhitā it is stated that Gaṇapati worships the lotus feet of Lord Nṛsiṁhadeva, and in that way he has become auspicious for the devotees in clearing out all impediments. Therefore, all devotees should worship Gaṇapati. The Deities should not be bathed in water which has been touched by the nails or fingers. When a devotee is perspiring, he should not engage himself in worshiping the Deity. Similarly, there are many other prohibitions, such as one should not cross or step over the flowers offered to the Deities, nor should one take a vow in the name of God. These are all different kinds of offenses in the matter of executing devotional service, and one should be careful to avoid them.
In the Padma Purāṇa it is stated that even a person whose life is completely sinful will be completely protected by the Lord if he simply surrenders unto Him. So it is accepted that one who surrenders unto the Supreme Personality of Godhead becomes freed from all sinful reactions.
And even when a person becomes an offender unto the Supreme Personality of Godhead Himself, he can still be delivered simply by taking shelter of the holy names of the Lord: Hare Kṛṣṇa, Hare Kṛṣṇa, Kṛṣṇa Kṛṣṇa, Hare Hare/ Hare Rāma, Hare Rāma, Rāma Rāma, Hare Hare. In other words, the chanting of Hare Kṛṣṇa is beneficial for eradicating all sins; but if one becomes an offender to the holy names of the Lord, then he has no chance of being delivered.