dhyāne sma no darśitaṁ ta upāsakānām
tasmai namo bhagavate ’nuvidhema tubhyaṁ
yo ’nādṛto naraka-bhāgbhir asat-prasaṅgaiḥ
Regarding the personal and impersonal features of the Supreme Absolute Truth, the personal forms exhibited by the Lord in His different plenary expansions are all for the benediction of all the universes. The personal form of the Lord is also worshiped in meditation as Supersoul, Paramātmā, but the impersonal brahmajyoti is not worshiped. Persons who are addicted to the impersonal feature of the Lord, whether in meditation or otherwise, are all pilgrims to hell because, as stated in Bhagavad-gītā (12.5), impersonalists simply waste their time in mundane mental speculation because they are addicted more to false arguments than to reality. Therefore, the association of the impersonalists is condemned herewith by Brahmā.
All the plenary expansions of the Personality of Godhead are equally potent, as confirmed in the Brahma-saṁhitā (5.46):
dīpārcir eva hi daśāntaram abhyupetya
yas tādṛg eva hi ca viṣṇutayā vibhāti
govindam ādi-puruṣaṁ tam ahaṁ bhajāmi
The Lord expands Himself as the flames of a fire expand one after another. Although the original flame, or Śrī Kṛṣṇa, is accepted as Govinda, the Supreme Person, all other expansions, such as Rāma, Nṛsiṁha and Varāha, are as potent as the original Lord. All such expanded forms are transcendental. In the beginning of Śrīmad-Bhāgavatam it is made clear that the Supreme Truth is eternally uncontaminated by material touch. There is no jugglery of words and activities in the transcendental kingdom of the Lord. All the Lord’s forms are transcendental, and such manifestations are ever identical. The particular form of the Lord exhibited to a devotee is not mundane, even though the devotee may retain material desire, nor is it manifest under the influence of material energy, as is foolishly considered by the impersonalists. Impersonalists who consider the transcendental forms of the Lord to be products of the material world are surely destined for hell.