B.G 9.11

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

avajānanti māṁ mūḍhā mānuṣīṁ tanumāśritam। paraṁ bhāvamajānanto mama bhūtamaheśvaram ॥11॥

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.

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

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:

"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."

- stated thus.

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

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

- stated thus.

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:

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

- stated thus.

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

- stated thus as well.

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

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