koáši aĹvamedha eka kášášŁáša nÄma sama
yei kahe, se pÄᚣaášá¸ÄŤ, daášá¸e tÄre yama
koáši - ten million; aĹvamedha - horse sacrifices; eka - one; kášášŁáša - of Lord KášášŁáša; nÄma - name; sama - equal to; yei - one who; kahe - says; se - he; pÄᚣaášá¸ÄŤ - atheist; daášá¸e - punishes; tÄre - him; yama - YamarÄja.
In the list of the ten kinds of offenses in chanting the holy name of the Supreme Personality of Godhead, Hare KášášŁáša, the eighth offense is dharma-vrata-tyÄga-hutÄdi-sarva-Ĺubha-kriyÄ-sÄmyam api pramÄdaḼ. One should never consider the chanting of the holy name of Godhead equal to pious activities like giving charity to brÄhmaášas or saintly persons, opening charitable educational institutions, distributing free food and so on. The results of pious activities do not equal the results of chanting the holy name of KášášŁáša.
The Vedic scriptures say:
go-koáši-dÄnaáš grahaáše khagasya
prayÄga-gaáš godaka-kalpa-vÄsaḼ
yajĂąÄyutaáš meru-suvaráša-dÄnaáš
govinda-kÄŤrter na samaáš ĹatÄášĹaiḼ
âEven if one distributes ten million cows in charity during an eclipse of the sun, lives at the confluence of the Ganges and YamunÄ for millions of years, or gives a mountain of gold in sacrifice to the brÄhmaášas, he does not earn one hundredth part of the merit derived from chanting Hare KášášŁáša.â In other words, one who accepts the chanting of Hare KášášŁáša to be some kind of pious activity is completely misled. Of course, it is pious; but the real fact is that KášášŁáša and His name, being transcendental, are far above all mundane pious activity. Pious activity is on the material platform, but chanting of the holy name of KášášŁáša is completely on the spiritual plane. Therefore, although pÄsaášá¸ÄŤs do not understand this, pious activity can never compare to the chanting of the holy name.