mÄyÄ-saá¹…ga-vikÄrÄ« rudra — bhinnÄbhinna rÅ«pa
jīva-tattva nahe, nahe kṛṣṇera 'svarūpa'
mÄyÄ-saá¹…ga - by association with mÄyÄ; vikÄrÄ« - transformed; rudra - the form of Rudra; bhinna-abhinna rÅ«pa - having different types of forms; jÄ«va-tattva nahe - still he is not called jÄ«va-tattva; nahe - nor; kṛṣṇera - of Lord Kṛṣṇa; svarÅ«pa - personal form.
Rudra is simultaneously one with and different from the viṣṇu-tattva. Due to his association with mÄyÄ, 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 bhedÄbheda-tattva or acintya-bhedÄbheda-tattva, simultaneously one and different.