The Bhagavad-Gita As It Is Chapter 9 Verse 12 & Chapter 14 Verses 22-25
"There are many devotees who assume themselves to be in Krsna consciousness and devotional service but at heart do not accept the Supreme Personality of Godhead, Krsna, as the Absolute Truth."
the entire purport beautifully, and simply, illustrates the degradation of the human soul indebted to ignorance by fruitive activities and karmic links they can create. illusion is the entire substance of Lord Sri KRSNA's material energy. if we can avoid attachment to this energy, He will fulfill your every desire.
"Therefore their mental speculations to arrive at the Absolute Truth bring them to the false conclusion that the ordinary living entity and Krsna are one and the same."
"It is a great offense, therefore, to consider Krsna, the Supreme Personality of Godhead, to be an ordinary man. Those who do so are certainly deluded because they cannot understand the eternal form of Krsna."
here it is described what kind of an offense the atheist is committing to believe that Lord Sri KRSNA and a human being are exactly the same. the Lord may choose to appear as an avatara, or incarnation, though he is never situated under the influence of the three modes of material nature, or any other emanation of His energy. just as the Karanodakasayi Visnu, who lays upon the holy waters of the Causal Ocean (the border between the spiritual and material worlds), is situated as an expansion of the Lord, so is His avatara.
the context of the verses assembled here is to broaden the path taken by the devotee. there's an old saying: "confine your tongue, lest it confine you." the path to illumination starts with restriction. in order to sit in perfected knowledge, as a friend of Lord Sri KRSNA, you must be able to surrender to Him, and his knowledge. as all things are part and parcel of the Lord, then His presence is constant. we should not contort our views to any superficial cause. the only thing worth knowing is Lord Sri KRSNA.
"One does not need this material body, and he does not need to accept the dictations of the material body. The qualities of the material modes in the body will act, but as spirit soul the self is aloof from such activities. How does he become aloof? He does not desire to enjoy the body, nor does he desire to get out of it. Thus transcendentally situated, the devotee becomes automatically free. He need not try to become free from the influence of the modes of material nature."