dugdha yena amla-yoge dadhi-rĹŤpa dhare
dugdhÄntara vastu nahe, dugdha haite nÄre
dugdha - milk; yena - as; amla-yoge - in association with a sour substance; dadhi-rĹŤpa - the form of yogurt; dhare - takes; dugdha-antara - something other than milk; vastu - substance; nahe - is not; dugdha - milk; haite - to be; nÄre - is not able.
Of the three deities supervising the creation, maintenance and dissolution of the universe, Lord Viᚣášu is never separate from the original Viᚣášu. However, Lord Ĺiva and BrahmÄ, due to their association with mÄyÄ, are different from Viᚣášu. Viᚣášu cannot be transformed into any form of material energy. Whenever there is association with mÄyÄ, the personality involved must be different from Lord Viᚣášu. Therefore Lord Ĺiva and Lord BrahmÄ are called guáša-avatÄras, for they associate with the material qualities. The conclusion is that Rudra is not exactly Lord Viᚣášu but rather a transformation of Viᚣášu. Therefore, he does not come within the category of the viᚣášu-tattvas. Thus he is inconceivably one with Viᚣášu and different from Him. The example given in this verse is very clear. Milk is compared to Viᚣášu. As soon as milk touches a sour substance, it becomes yogurt, or Lord Ĺiva. Although yogurt is constitutionally milk, it cannot be used in place of milk.