'Å›iva' — mÄyÄ-Å›akti-saá¹…gÄ«, tamo-guṇÄveÅ›a
mÄyÄtÄ«ta, guṇÄtÄ«ta 'viṣṇu' — parameÅ›a
Å›iva - Lord Åšiva; mÄyÄ-Å›akti-saá¹…gÄ« - an associate of the external energy; tamaḥ-guṇa-ÄveÅ›a - absorbed by the quality of ignorance; mÄyÄ-atÄ«ta - transcendental to the external energy; guṇa-atÄ«ta - transcendental to the qualities of matter; viṣṇu - Viṣṇu; parama-Ä«Å›a - the Supreme Lord.
Viṣṇu is beyond the range of the material manifestation, and He is not within the control of the material energy. He is the supreme independent Personality of Godhead. This is admitted even by Åšaá¹…karÄcÄrya: nÄrÄyaṇaḥ paro ’vyaktÄt (GÄ«tÄ-bhÄá¹£ya). In his constitutional form, Åšiva is a mahÄ-bhÄgavata, a supreme devotee of the Lord, but because he accepts mÄyÄ’s association — especially the quality of ignorance — he is not free from mÄyÄ’s influence. Such an intimate association is completely absent in the Supreme Personality of Godhead, Viṣṇu. Lord Åšiva accepts mÄyÄ, but in the presence of Lord Viṣṇu, mÄyÄ does not exist. Consequently Lord Åšiva has to be considered a product of mÄyÄ. When Lord Åšiva is free from mÄyÄ’s influence, he is in the position of a mahÄ-bhÄgavata, a supreme devotee of Lord Viṣṇu. VaiṣṇavÄnÄá¹ yathÄ Å›ambhuḥ.