ye - one who; vigraha - that Personality of Godhead; nāhi māne - does not accept; nirākāra māne - considers impersonal; tāre - him; tiraskaribāre - just to chastise; karilā - has done; nirdhāraṇe - ascertainment.

“Impersonalists do not accept the personal feature of the Supreme Personality of Godhead. The Personality of Godhead is stressed in this verse in order to impress upon them the necessity of accepting Him. Therefore the word ‘aham’ is mentioned three times. To stress something important, one repeats it three times.