When Śrī Caitanya Mahāprabhu explained the glories of the transcendental potency of the Lord’s holy name, the Hare Kṛṣṇa mahā-mantra, one unfortunate student said that such glorification of the holy name was an exaggeration in the śāstras to induce people to take to it. In this way the student interpreted the glories of the holy name. This is called artha-vāda, and it is one of the ten offenses at the lotus feet of the holy name of the Lord. There are many kinds of offenses, but the offense known as nāma-aparādha, an offense at the lotus feet of the holy name, is extremely dangerous. The Lord therefore warned everyone not to see the face of the offender. He immediately took a bath in the Ganges with all His clothes to teach everyone to avoid such a nāma-aparādha. The holy name is identical with the Supreme Personality of Godhead. There is no difference between the person God and His holy name. This is the absolute position of the Supreme Personality of Godhead. Therefore one who distinguishes between the Lord and His name is called a pāṣaṇḍī, or nonbeliever, an atheistic demon. Glorification of the holy name is glorification of the Supreme Personality of Godhead. One should never attempt to distinguish between the Lord and His name or interpret the glories of the holy name as mere exaggerations.
Ref >> Srila Prabhupada Vani.