The men of ‘small understanding’ means those whose understanding is poor, who worship only Indra and other divinities. The fruit of their worship is small and finite. Why? The worshippers of divinities like Indra go to the divinities. And Indra and other divinities possess limited joy and live only for a limited time. So if they attain equality of enjoyment with them, they also fall down along with them in due course; but My devotees, knowing that their acts are of the nature of My worship, renouncing attachment for finite fruits, reach Me, having for their purpose the pleasing of Me alone. That is, they never more return to Samsara. For Shri Krishna teaches later on: ‘But on reaching Me there is no rebirth, O Arjuna’ (8.16).

Now Shri Krishna declares: ‘But these others (i.e., who worship Indra etc.) regard as insignificant even My incarnations among men and other beings in order to make Myself easy for all to resort to.’