One who manufactures names, forms, qualities or paraphernalia pertaining to the Supreme Personality of Godhead cannot understand Him, since He is beyond creation. The Supreme Lord is the creator of everything, and this means that He existed when there was no creation. In other words, His name, form and qualities are not materially created entities; they are transcendental always. Therefore by our material concoctions, vibrations and thoughts we cannot ascertain the Supreme Lord. This is explained in the verse ataḥ śrī-kṛṣṇa-nāmādi na bhaved grāhyam indriyaiḥ [BRS. ataḥ śrī-kṛṣṇa-nāmādi
na bhaved grāhyam indriyaiḥ
sevonmukhe hi jihvādau
svayam eva sphuraty adaḥ

"No one can understand the transcendental nature of the name, form, quality and pastimes of Śrī Kṛṣṇa through his materially contaminated senses. Only when one becomes spiritually saturated by transcendental service to the Lord are the transcendental name, form, quality and pastimes of the Lord revealed to him." (Bhakti-rasāmṛta-sindhu 1.2.234)1.2.234] .

Prācetasa, Dakṣa, herein offers prayers unto the Transcendence, not to anyone within the material creation. Only fools and rascals think God a material creation. This is confirmed by the Lord Himself in Bhagavad-gītā (9.11):

"Fools deride Me when I descend in the human form. They do not know My transcendental nature and My supreme dominion over all that be." Therefore, one must receive knowledge from a person to whom the Lord has revealed Himself; there is no value in creating an imaginary name or form for the Lord. Śrīpāda Śaṅkarācārya was an impersonalist, but nevertheless he said, nārāyaṇaḥ paro 'vyaktāt: Nārāyaṇa, the Supreme Personality of Godhead, is not a person of the material world. We cannot assign Nārāyaṇa a material designation, as the foolish attempt to do when they speak of daridra-nārāyaṇa (poor Nārāyaṇa). Nārāyaṇa is always transcendental, beyond this material creation. How can He become daridra-nārāyaṇa? Poverty is found within this material world, but in the spiritual world, there is no such thing as poverty. Therefore the idea of daridra-nārāyaṇa is merely a concoction.

Dakṣa very carefully points out that material designations cannot be names of the worshipable Lord: yad yan niruktaṁ vacasā nirūpitam. Nirukta refers to the Vedic dictionary. One cannot properly understand the Supreme Personality of Godhead merely by picking up expressions from a dictionary. In praying to the Lord, Dakṣa does not wish material names and forms to be the objects of his worship; rather, he wants to worship the Lord, who existed before the creation of material dictionaries and names. As confirmed in the Vedas, yato vāco nivartante/ aprāpya manasā saha: the name, form, attributes and paraphernalia of the Lord cannot be ascertained through a material dictionary. However, if one reaches the transcendental platform of understanding the Supreme Personality of Godhead, he becomes well acquainted with everything, material and spiritual. This is confirmed in another Vedic mantra: tam eva viditvāti mṛtyum eti. If one can somehow or other, by the grace of the Lord, understand the transcendental position of the Lord, one becomes eternal. This is further confirmed by the Lord Himself in Bhagavad-gītā (4.9):

"One who knows the transcendental nature of My appearance and activities does not, upon leaving the body, take his birth again in this material world, but attains My eternal abode, O Arjuna." Simply by understanding the Supreme Lord, one goes beyond birth, death, old age and disease. Śrīla Śukadeva Gosvāmī therefore advised Mahārāja Parīkṣit in Śrīmad-Bhāgavatam (2.1.5):"O descendant of King Bharata, one who desires to be free from all miseries must hear, glorify and also remember the Personality of Godhead. who is the Supersoul, the controller and the savior from all miseries."