Fools despise Me, descending into a human form, without knowing My supreme nature as the great Lord of all beings.

A direct warning about the error of seeing the Lord as an ordinary human. Mūḍhāḥ — the confused — are those who judge by superficial appearances.

Mānuṣīṃ tanum — the human form that Kṛṣṇa manifested — is āśritam (temporarily assumed), not His true eternal form. His paraṃ bhāvam (supreme nature) is bhūta-maheśvaram — the Lord of all manifested beings.

This verse refutes both atheism (denying divinity) and simplistic anthropomorphism (reducing the divine to the human).