The more one is freed from material identification, the more one can realize that the spirit soul is qualitatively as good as the Supreme Soul. At such a time, when one is situated on the absolute platform, one can understand that the holy name of the Lord and the Lord Himself are identical. At that stage of realization, the holy name of the Lord, the Hare Kṛṣṇa mantra, cannot be identified with any material sound. If one accepts the Hare Kṛṣṇa mahā-mantra as a material vibration, he falls down. One should worship and chant theholy name of the Lord by accepting it as the Lord Himself. One should therefore be initiated properly according to revealed scriptures under the direction of a bona fide spiritual master. Although chanting the holy name is good for both the conditioned and liberated soul, it is especially beneficial to the conditioned soul because by chanting it one is liberated. When a person who chants the holy name is liberated, he attains the ultimate perfection by returning home, back to Godhead.
(Sri Caitanya Caritamrta----2:15:108----purport).

The holy name and the Lord are identical. One who is completely free from the clutches of māyā can understand this fact. This knowledge, which is achieved by the mercy of the spiritual master, places one on the supreme transcendental platform. Śrī Caitanya Mahāprabhu presented Himself as a fool because prior to accepting the shelter of a spiritual master He could not understand that simply by chanting one can be relieved from all material conditions. But as soon as He became a faithful servant of His spiritual master and followed his instructions, He very easily saw the path of liberation. Śrī Caitanya Mahāprabhu's chanting of the Hare Kṛṣṇa mantra must be understood to be devoid of all offenses. The ten offenses against the holy name are as follows: (1) to blaspheme a devotee of the Lord, (2) to consider the Lord and the demigods to be on the same level or to think that there are many gods, (3) to neglect the orders of the spiritual master, (4) to minimize the authority of scriptures (Vedas), (5) to interpret the holy name of God, (6) to commit sins on the strength of chanting, (7) to instruct the glories of the Lord's name to the unfaithful, (8) to compare the chanting of the holy name with material piety, (9) to be inattentive while chanting the holy name, and (10) to be attached to material things in spite of chanting the holy name.
(Sri Caitanya Caritamrta----1:7:73----purport).

“"The holy name of Kṛṣṇa is transcendentally blissful. It bestows all spiritual benedictions, for it is Kṛṣṇa Himself, the reservoir of all pleasure. Kṛṣṇa"s name is complete, and it is the form of all transcendental mellows. It is not a material name under any condition, and it is no less powerful than Kṛṣṇa Himself. Since Kṛṣṇa's name is not contaminated by the material qualities, there is no question of its being involved with māyā. Kṛṣṇa's name is always liberated and spiritual; it is never conditioned by the laws of material nature. This is because the name of Kṛṣṇa and Kṛṣṇa Himself are identical.’
(Sri Caitanya Caritamrta----2:17:133----translation).

The holy name, character, pastimes and activities of Kṛṣṇa are all transcendentally sweet like sugar candy. Although the tongue of one afflicted by the jaundice of avidyā (ignorance) cannot taste anything sweet, it is wonderful that simply by carefully chanting these sweet names every day, a natural relish awakens within his tongue, and his disease is gradually destroyed at the root.
(Nectar of Instruction).

The powerful holy name of the Lord can certainly deliver one from sinful effects, but one who desires to utilize this transcendental potency of the holy name of the Lord in one's sinister activities is the most degraded person in the world. Such persons are never excused by the Lord or by any agent of the Lord.
(Srimad Bhagavatam----2:1:12----purport).