Equating Emperumān with the devathāntarams — placing Srīman Nārāyaṇa on the same footing as other deities — is a grave error that every Śrī Vaiṣṇava must be firmly resolved to overcome. It is paramount to understand that Emperumān alone is sarvēśvaran — the sovereign Lord of all existence, the master of Brahmā, Śiva, Indra, Varuṇa, Agni, and every being throughout the three worlds. He is, moreover, the antaryāmi — the indwelling ruler who abides within each and every sentient and insentient entity, directing their every act from within. There is none equal to Him; there is none who stands above Him. Once this truth is truly grasped, the Śrī Vaiṣṇava will naturally and wholly abstain from any form of association or relationship with the devathāntarams.
Regarding Emperumān's divine avatārams — such as Śrī Rāma, Kṛṣṇa, and others — as ordinary human beings, or even as extraordinary human beings, is another profound error from which one must firmly guard oneself. One must understand that when Emperumān descends into this samsāram (the material realm), He does so in full possession of all His divine attributes — precisely as He abides in paramapadham (the supreme spiritual realm). As part of His wondrous līlā (divine play), He enters into a garbham (a mother's womb), takes birth upon a particular day, and undergoes hardships such as vanavāsam (dwelling in the forest), appearing to face adversity and trial. Yet He is in no way bound by karma. Each and every one of these circumstances arises solely by His own sovereign icchā (divine desire), impelled by His boundless compassion for the jīvātmās who languish in the bondage of samsāram. Because He freely takes such hardships upon Himself out of grace, we must never commit the error of concluding that He is in any way similar to those who are born compelled by karma and the force of past actions.
Transgressing the limits of varṇāśrama dharma — failing to observe the duties and restraints appropriate to one's own varṇa and āśrama — is not merely a social or religious failing; it is a direct act of disobedience to Emperumān's own command. He declares: "śruti smṛtir mama eva ājñā… ājñā chēdi mama drōhi, mad bhaktō'pi na vaiṣṇavaḥ" — the śruti and smṛti are His personal orders; those who transgress them are His drōhis (traitors); and even if such a person calls himself a bhaktha, he cannot truly be considered a Vaiṣṇava. Māmunigaḷ, in his authoritative exposition of this matter, offers specific illustrations: a Śrī Vaiṣṇava of the fourth varṇa who employs vaidika mantrams during tiruvārādhanam (the rite of personal worship), or a sannyāsī who partakes of betel nuts — both are examples of conduct that śāstram expressly disallows.
Judging the arcā vigraham (the consecrated deity form of the Lord) by the nature of the materials from which it is fashioned is a bhagavad apachāram of the deepest kind. Emperumān, out of His immeasurable love for His bhakthas, graciously assumes whatever form they desire for His worship. To declare that one vigraham is worthy because it is fashioned from gold, or to dismiss another as inferior because it is of stone or merely a painted image — this is a direct offence against the Lord. Śāstram describes this transgression in the most sobering of terms: it is akin to casting doubt upon the purity of one's own mother.
Considering the jīvātmā to be fundamentally independent — entertaining svātantrya buddhi, the illusory conviction that one's own will is autonomous and need not be answerable to Bhagavān — is identified by śāstram as the root cause of all sinful conduct, and is further declared to be the greatest of all thefts. For the jīvātmā, by its very nature, exists only as the śeṣa (dependent) of Emperumān and has no existence independent of Him. To truly understand and live by this principle is the very foundation of authentic Śrī Vaiṣṇava life.
Stealing bhagavad dravyam — misappropriating what rightfully belongs to Emperumān — is a sin of enormous gravity. This encompasses the theft of whatever has been offered and consecrated to the Lord: His bhōgam (sacred food offerings), His tiruvābharaṇam (divine ornaments), His vastram (sacred garments), and all His possessions. It encompasses equally the encroachment upon or misappropriation of His immovable properties — His sacred lands and temple grounds — a transgression that, to our great sorrow, has become alarmingly commonplace in the present age.
Aiding those who commit such theft — lending any form of assistance, direct or indirect, to those who steal from Emperumān — is itself a grave and distinct offence, entirely separate from the primary act of stealing itself.
Receiving stolen bhagavad dravyam — accepting property taken from the Lord, whether from the thief himself or from those who have facilitated the theft — is equally condemned by śāstram. Even the casual attitude of "We did not seek this out; they are offering it to us, so why should we not accept it?" offers no escape whatsoever. Such acceptance, even when it arises without active desire, remains deeply unfavourable to Emperumān.
Beyond all of the above, śāstram condemns many further forms of conduct that diminish the honour and reverence due to Emperumān and His devotees.