When Kṛṣṇa comes in touch with prakṛti for giving birth of these varieties of forms of life, that is Śiva. That is Śiva. Śiva is not different from Kṛṣṇa, but still, Śiva is not Kṛṣṇa. This is called inconceivable one and different. Inconceivable one and different. The example is given, just like milk and yogurt, dahī. Dahī is not different from milk. It is milk—it is milk, everyone knows—but it is not milk, at the same time. You cannot get the benefit of milk by drinking dahī, or yogurt. Milk is used for different purpose, and dahī is different purpose. When you take too much milk, you get dysentery, and if you go to the physician, he gives you some medicine to take with yogurt, dahī. So dahī, or yogurt, is not different from milk, but it is not milk. Similarly, all these demigods, especially Lord Śiva, Lord Brahmā, they are the original chief demigods from Viṣṇu . . .
So these demigods, or even we . . . we are also the same principle, the living entities. Brahmā is also in the category of living entities, and Lord Śiva is between the living entities and the Supreme Lord. In between. Therefore you cannot keep Lord Śiva as living entity category, neither Viṣṇu category. Via media. Kṣīraṁ yathā dadhi vikāra-viśeṣa-samyogāt (Bs. 5.45). The Supreme Personality of Godhead does not come directly in touch with this prakṛti, but the form by which He touches this prakṛti, that is Lord Śiva. Therefore Lord Śiva is not different from the Supreme Personality of Godhead; at the same time, he is not the Supreme Personality of Godhead. This is the conclusion. So that ceṣṭā . . . ceṣṭā yataḥ sa bhagavān. Therefore Lord Śiva's another name is Kāla-bhairava. Kāla-bhairava. And he is the master of the annihilation. When this whole material creation will be required to be destroyed, it will be done by Lord Śiva. It is created by Lord Brahmā, it is maintained by Lord Viṣṇu, and when it will be destroyed, it will be done by Lord Śiva. Therefore there are three original demigods. So Kāla-bhairava, ceṣṭā yataḥ sa bhagavān kāla ity upalakṣitaḥ. So kāla, time factor, is the Supreme Personality of Godhead. It is above these twenty-four ingredients of material elements. It is in between the spiritual element and the material element, via media, that kāla. This is the description of kāla.