The relationship of a disciple with his spiritual master is as good as his relationship with the Supreme Lord. A Spiritual master always represents himself as the humblest servitor of the humblest servitor of the Personality of Godhead, but the disciple must look upon him as the manifested representation of Godhead. — Sri Caitanya Caritamrita, Adi Lila, 01.45.
Krishna is the knower of everything because He does not see outside in but inside out. Gopinathji sees the Motivations, Intentions & Aspiration within our heart.
One who chants the holy name of the Lord is immediately freed from the reactions of unlimited sins, even if he chants indirectly [to indicate something else], jokingly, for musical entertainment, or even neglectfully. This is accepted by all the learned scholars of the scriptures.
Srimad Bhagavatam 6.2.14,
If one denies the state law, he will be put into prison and duly punished. Similarly, one may foolishly decry the existence of God, but ultimately one is responsible for his actions.