nijÄmĹa-kalÄya kášášŁáša tamo-guáša aáš gÄŤkari'
saášhÄrÄrthe mÄyÄ-saáš ge rudra-rĹŤpa dhari
nija-amĹa - of His personal plenary expansion; kalÄya - by an expansion known as kalÄ; kášášŁáša - Lord KášášŁáša; tamaḼ-guáša - the material mode of darkness; aáš gÄŤkari' - accepting; saášhÄra-arthe - for the purpose of dissolution; mÄyÄ-saáš ge - in association with the external energy; rudra-rĹŤpa - the form of Rudra; dhari - assumes.
This is a description of the Rudra form, which is another expansion of KášášŁáša. Only viᚣášu-mĹŤrtis are expansions of KášášŁášaâs personal and plenary portions. MahÄ-Viᚣášu, who lies on the Causal Ocean, is an expansion of Saáš karᚣaáša. When GarbhodakaĹÄyÄŤ Viᚣášu accepts the material modes of nature for the purpose of dissolving the cosmic manifestation, His form is called Rudra. As already explained, Lord Viᚣášu is the controller of mÄyÄ. How, then, can He associate with mÄyÄ? The conclusion is that the incarnation of Lord Ĺiva or Lord BrahmÄ indicates the absence of the supreme power of Viᚣášu. When the supreme power is not there, it is possible to associate with mÄyÄ, the external energy. Lord BrahmÄ and Lord Ĺiva are to be considered creations of mÄyÄ.