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BG Chap 9 - Those who think Kṛṣṇa has a material form

The karmīs, who think this way, do not attain their fruitive results such as svarga. The jñānīs, who study the Vedānta, get no results from their knowledge such as liberation. Even the devotees, who think this way, are deprived of mokṣa, such as sālokya. All these people are perplexed by the sin of rejecting the eternal, spiritual form of the Lord. Taking shelter of entities in the mode of ignorance predominated by violence and entities in the mode of passion with intense lust and pride, they are fit to live in hell. Māyāvādīs, who say that Brahman affected by the mode of goodness becomes īśvara, are ruined, and so are the commentators on Bhagavad Gītā who blaspheme Kṛṣṇa. People jeer at Kṛṣṇa because they are envious of the Supreme Personality of Godhead. Their destiny is certainly to take birth after birth in the species of atheistic and demoniac life. Perpetually, their real knowledge will remain under delusion, and gradually they will regress to the darkest region of creation.