jīve - an ordinary living being; viṣṇu - as Lord Viṣṇu; buddhi - acceptance; dūre - let alone; yei - anyone who; brahma-rudra-sama - equal to personalities like Lord Brahmā and Lord Śiva; nārāyaṇe - Lord Nārāyaṇa, Viṣṇu; māne - accepts; tāre - such a person; pāṣaṇḍīte gaṇana - is grouped among the pāṣaṇḍīs, atheistic offenders.

Śrī Caitanya Mahāprabhu continued, “To say nothing of ordinary living entities, even Lord Brahmā and Lord Śiva cannot be considered on the level of Viṣṇu or Nārāyaṇa. If one considers them as such, he is immediately considered an offender and atheist.