nityāny api ca kṛtsnaśaḥ
In this and the following six verses, the Śrīmad-Bhāgavatam criticizes persons who are too materially attached. It is enjoined in the Vedic scriptures that those who are attached to the enjoyment of material facilities have to sacrifice and undergo certain ritualistic performances. They have to observe certain rules and regulations in their daily lives to be elevated to the heavenly planets. It is stated in this verse that such persons cannot be liberated at any time. Those who worship demigods with the consciousness that each and every demigod is a separate God cannot be elevated to the spiritual world, what to speak of persons who are simply attached to duties for the upliftment of their material condition.