# Cc. Madhya 18.115
## Text
> yei mūḍha kahe,—jīva īśvara haya 'sama'
> seita 'pāṣaṇḍī' haya, daṇḍe tāre yama
## Synonyms
*yei* *mūḍha*—any foolish person who; *kahe*—says; *jīva*—the living entity; *īśvara*—the supreme controller; *haya*—are; *sama*—equal; *seita*—he; *pāṣaṇḍī* *haya*—is a first-class atheist; *daṇḍe*—punishes; *tāre*—him; *yama*—the superintendent of death, Yamarāja.
## Translation
**"A foolish person who says that the Supreme Personality of Godhead is the same as the living entity is an atheist, and he becomes subject to punishment by the superintendent of death, Yamarāja.**
## Purport
Śrīla Bhaktisiddhānta Sarasvatī Ṭhākura says that the word *pāṣaṇḍī* refers to one who considers the living entity under the control of the illusory energy to be equal with the Supreme Personality of Godhead, who is transcendental to all material qualities. Another kind of *pāṣaṇḍī* is one who does not believe in the spirit soul, the superior potency of the Lord, and therefore does not distinguish between spirit and matter. While describing one of the offenses against chanting the holy names, an offense called *śruti-śāstra-nindana* (blaspheming the Vedic literature), Jīva Gosvāmī states in his *Bhakti-sandarbha:yathā pāṣaṇḍa-mārgeṇa dattātreyarṣabha-devopāsakānāṁ pāṣaṇḍīnām.* Worshipers of impersonalists like Dattātreya are also *pāṣaṇḍīs.* Concerning the offense of *ahaṁ-mama-buddhi,* or *dehātma-buddhi* (considering the body to be the self), Jīva Gosvāmī states: *deva-draviṇādi-nimittaka-'pāṣaṇḍa'-śabdena ca daśāparādhā eva lakṣyante, pāṣaṇḍamayatvāt teṣām.* "Those who are overly absorbed in the conception of the body and the bodily necessities are also called *pāṣaṇḍīs.*" lsewhere in *Bhakti-sandarbha* it is stated:
> uddiśya devatā eva
> juhoti ca dadāti ca
> sa pāṣaṇḍīti vijñeyaḥ
> svatantro vāpi karmasu
"A *pāṣaṇḍī* is one who considers the demigods and the Supreme Personality of Godhead to be one; therefore a *pāṣaṇḍī* worships any kind of demigod as the Supreme Personality of Godhead." One who disobeys the orders of the spiritual master is also considered a *pāṣaṇḍī.* The word *pāṣaṇḍī* has been described in many places in *Śrīmad-Bhāgavatam,* including 4.2.28, 30, 32; 5.6.9 and 12.2.13, 43.
On the whole, a *pāṣaṇḍī* is a nondevotee who does not accept the Vedic conclusions. In the *Hari-bhakti-vilāsa* (1.117) there is a verse quoted from *Padma Purāṇa* describing the *pāṣaṇḍī.* Śrī Caitanya Mahāprabhu quotes this verse as the following text.