The argument that, "In whatever form you worship the Supreme . . ." This is the Māyāvādī theory, that "God is impersonal. Now, because we cannot worship or meditate upon something impersonal, therefore let us imagine something about Him and meditate upon that." Just like the impersonalist yogī. They put before them a lump of something and concentrate upon them. So here that theory is refuted by Kṛṣṇa. That impersonal conception of the Supreme and our imagination of God, that is not the way of approaching God.
He says clearly herewith yānti deva-vratā devān: "Those who are worshiping the demigods . . ." The demigods have their different places in this material world. All the planets, heavenly planets . . . there are seven planetary systems up and seven planetary system down. So this is called Bhūrloka, earthly planet, and there are many planets on this system. So Bhūrloka, Bhuvarloka, Janaloka, Tapoloka, then Brahmaloka, Satyaloka, like that—so many planets there are. So there are different kinds of living entity and different kinds of comforts. They are highly intelligent, more intelligent than the human beings. Therefore they are called demigods, almost God.