The third offense is to consider the bona fide spiritual master to be a common man. The fourth offense is to blaspheme Vedic literature and authorized scriptures like the Purāṇas. The fifth offense is to consider the glories attributed to the holy names to be exaggerations. The sixth offense is to concoct perverted theories about the holy name. The seventh offense is to commit sinful activities on the strength of chanting the holy name. It is understood that by chanting the holy names one is free from sinful reactions, but this does not mean that one should act sinfully on the strength of chanting. That is the greatest offense. The eighth offense is to consider that religious rituals, austerity, sacrifices or other forms of renunciation are equal to chanting the holy name. Chanting the holy name is as good as associating with the Supreme Personality of Godhead. Pious activities are only means to approach the Supreme Personality of Godhead, and they can even be performed for some material reason. The ninth offense is to preach the glories of the holy name of God to a faithless person who is not interested in hearing them. The tenth and last offense is to maintain material attachment even after hearing and chanting the holy names of God. The idea is that by chanting the holy name without offense, one can obtain elevation to the liberated platform. On the liberated platform one is freed from all material attachment. Thus if one chants the holy names and still has material attachments, he must be committing some offense.
There are also other factors which disturb the plant of devotional service. Along with this plant the weeds of material desires also grow. When a person advances in bhakti, it is natural that many persons will come to him requesting to become disciples and will offer him some material gains. If one is attracted by a large number of disciples and material conveniences offered by these disciples and forgets his duty as a bona fide master, the growth of the plant will be impeded. Simply by taking advantage of material conveniences one may become addicted to enjoying material comforts.
It is also considered to be disadvantageous to desire liberation. The only desire should be the desire to render service. Neglect of restrictions and prohibitions is also disadvantageous. The prohibitions are mentioned in the authorized scriptures: One should not indulge in illicit sex life, intoxication, meat eating or gambling. These things are forbidden to one who is attempting devotional service. If one does not follow these principles strictly, there may be a severe disturbance in the discharge of devotional service.
If one is not particularly careful, even by watering the plant of devotional service, unnecessary weeds will grow and hamper progress. The idea is that when one waters a garden, not only does the desired plant grow more rapidly, but the unwanted plants grow also. If the gardener does not see these impediments and take them out, they will overcome and choke the plant of devotion. If, however, one is careful to guard against the growth of unwanted plants, the plant of devotion grows luxuriantly and reaches the ultimate goal, Goloka Vṛndāvana. When the living entity engaged in devotional service relishes the fruit of love of Godhead, he forgets all religious ritual and improvements in his economic condition. He no longer desires to satisfy his senses, and he no longer desires to become one with the Supreme Lord by merging into His effulgence.