There are ten principal offenses which can be committed against the holy name. The first is to blaspheme the great devotees who have tried to spread the glories of the holy name throughout the world. The holy name of Kṛṣṇa is nondifferent from Kṛṣṇa, and one who attempts to spread the holy names throughout the world is beloved of Him. Kṛṣṇa Himself does not tolerate offenses against His pure devotees. The second offense is to deny that Lord Viṣṇu is the Absolute Truth. There is no difference between His name, quality, form, pastimes and activities, and one who sees a difference is considered an offender. The Lord is Supreme, and no one is equal to or greater than Him. Consequently if one thinks that the Lord's names are nondifferent from the names of demigods, he offends. The Supreme Lord and the demigods should never be considered on the same level.
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.