B.G 9.11

अवजानन्ति मां मूढा मानुषीं तनुमाश्रितम्। परं भावमजानन्तो मम भूतमहेश्वरम् ॥११॥

The ignorant disregard me, seeing me as having assumed a human form, not knowing my supreme nature as the great Lord of all beings.

Gīta Bhāshya 9.11

Fate of those who disregard the lord is explained starting from 'avajānanti' verse. The ignorant perceive the Lord as human, but he is only made up of divine attributes. The Lord is without beginning, infinite, possesses a fully complete form, and is the divine power even of the greatest ones. He is addressed as 'Bhūta-maheśvara' because He is the great Lord of all beings.

तर्हि केचित् कथं त्वां अवजानन्ति, का च तेषां गतिः इत्यत आह - अवजानन्ति इत्यादिना॥

Then, how do some disregard you, and what is their fate? To answer this, it is stated beginning with 'avajānanti'.

मानुषीं तनुं मूढानां मानुषवत् प्रतीतां तनुम्। न तु मनुष्यरूपाम्। उक्तं च मोक्षधर्मे -

For the ignorant, the 'human-like form' is perceived as that of only human, but it is not truly a human form. It is said in the Mokṣa-dharma:

"यत्किञ्चिदिह लोकेऽस्मिन् देहबद्धं विशाम्पते। सर्वं पञ्चभिराविष्टं भूतैरीश्वरबुद्धिजैः॥ ईश्वरो हि जगत्स्रष्टा प्रभुर्नारायणो विराट्। भूतान्तरात्मा वरदः सगुणो निर्गुणोऽपि च। भूतप्रलयमव्यक्तं शुश्रूषुर्नृपसत्तम॥"

"O best among kings, hear this attentively. Whatever exists in this world bound in a body is pervaded by the five elements, which arise from the Lord's intelligence. Indeed, the Supreme Lord, Nārāyaṇa, is the creator of the world, the master, and the cosmic form. He is the inner self of all beings, the bestower of boons, both with attributes and beyond attributes. He is the unmanifest cause of the dissolution of beings."

इति।

- stated thus.

अवतारप्रसङ्गे चैतदुक्तम्। अतो नावताराः पृथक् शङ्क्याः।

This has been stated in the context of incarnations as well. Therefore, incarnations should not be considered as separate (from the Supreme Lord).

"रूपाण्यनेकान्यसृजत् प्रादुर्भावभवाय सः। वाराहं नारसिंहं च वामनं मानुषं तथा॥"

"He created many forms for manifestation and existence: Varāha (Boar), Narasimha (Man-Lion), Vāmana (Dwarf), and likewise the human form."

इति।

- stated thus.

तत्रैव प्रथमसर्गकाले एव अवान्तररूपविभक्त्युक्तेश्च। अतो न तेषां मानुषत्वादिः विना भ्रान्तिम्। भूतं महत् ईश्वरं चेति भूतमहेश्वरम्। तथाहि बाभ्रव्यशाखायाम् -

Since the distinctions of intermediate forms were already mentioned at the very time of the first creation, their humanness and other attributes should not be mistaken as real. He is addressed as 'Bhūta-maheśvara' because He is the great Lord of all beings. Same is stated in the Bābhravya branch of the scriptures:

"अनाद्यनन्तं परिपूर्णरूपं ईशं वराणामपि देववीर्यम्।"

"The Lord is without beginning, infinite, possesses a fully complete form, and is the divine power even of the greatest ones."

इति।

- stated thus.

"अस्य महतो भूतस्य निःश्वसितम्।"

"The 'mahat' principle, i.e. ego of the beings, is His exhalation."

इति च।

- stated thus as well.

"ब्रह्मपुरोहित ब्रह्मकायिक महाराजिक।"

"He is the guide to the Universe. He is the body of the Universe, possessing great sovereignty over it."

इति च मोक्षधर्मे ॥११॥

- stated thus as well in the Mokṣa-dharma (section of the Mahabharata).