māyā-saṅga-vikārī rudra — bhinnābhinna rūpa
jīva-tattva nahe, nahe kṛṣṇera 'svarūpa'
māyā-saṅga - by association with māyā; vikārī - transformed; rudra - the form of Rudra; bhinna-abhinna rūpa - having different types of forms; jīva-tattva nahe - still he is not called jīva-tattva; nahe - nor; kṛṣṇera - of Lord Kṛṣṇa; svarūpa - personal form.
Rudra is simultaneously one with and different from the viṣṇu-tattva. Due to his association with māyā, he is different from the viṣṇu-tattva, but at the same time he is an expansion of Kṛṣṇa’s personal form. This situation is called bhedābheda-tattva or acintya-bhedābheda-tattva, simultaneously one and different.