In plain words
For the jñānī there is divinity everywhere. So he enters into no sin of any kind. That is, madmen do not sin knowingly, so there is no sin in him at all. One who does no sin is full of merit. So Īśvara is the foremost of these madmen. So no sins of any kind cling to Him. He is ever pure. He is wholly bound up with merit alone. Only one who stands on the bank can lift out a man stuck in the mud of worldly life, of the world's dealings. So, because He is the one who brings to the bank all men sunk in the sense-desires of Prakṛti and pulls them up, He is Īśvara. They called Him Unmattaśekharāya namaḥ.
So it is impossible for anyone to describe the greatness of divinity, its qualities or its powers, as being like this or like that. That is why: avāṅmānasagocara; ‘yathovācā nivartante aprāpya manasā sahā’. Recognising that it is impossible to describe Him, they entered on a holy path and remembered the divine Name without ceasing.
So I hope and bless that on this night, by thinking on the Name of God, you keep as far as you can from entering into sense-desires, fix the mind in God, set it firmly there, make this night fruitful and sanctify your birth; and I bring My talk to a close.