Śiva is not different from Kṛṣṇa, but it is added with this material energy. Therefore Śiva has turned into yogurt.
- yaḥ śambhutām api tathā samupaiti kāryād
- govindam ādi-puruṣaṁ tam ahaṁ bhajāmi
- (CC Madhya 20.310)
But somebody is required for destruction, so that destruction part is taken by Śiva, and he is in charge of this tamo-guṇa.
- 'śiva'—māyā-śakti-saṅgī, tamo-guṇāveśa
- māyātīta, guṇātīta 'viṣṇu'—parameśa
- (CC Madhya 20.311)
So, therefore Viṣṇu and Śiva, the difference is that Viṣṇu is never in touch of this illusory energy, or material energy, but Śiva is in intimate touch with the material energy. That is the difference between Śiva and Viṣṇu.
- śivaḥ śakti-yuktaḥ śaśvat
- triliṅgo guṇa-saṁvṛtaḥ
- vaikārikas taijasaś ca
- tāmasaś cety ahaṁ tridhā
- (CC Madhya 20.312)
- harir hi nirguṇaḥ sākṣāt
- puruṣaḥ prakṛteḥ paraḥ
- (CC Madhya 20.313)
Now Hari, Viṣṇu, is beyond this material world. That is accepted by Śaṅkarācārya. Nārāyaṇaḥ paraḥ avyaktāt. Nārāyaṇa, Hari . . . although Śaṅkarācārya is impersonalist, but he has accepted Nārāyaṇa, Hari, the Supreme Lord, as beyond this material infection. Nārāyaṇaḥ paraḥ avyaktāt. And he has also agreed to accept Kṛṣṇa. Sa bhagavān svayaṁ kṛṣṇaḥ. That Supreme Personality of Godhead is Kṛṣṇa. Accepted by Śaṅkarācārya. Those who are reading the commentary by Śaṅkarācārya on the Bhagavad-gītā, he will find in the beginning of that, nārāyaṇaḥ paraḥ.
So it is also confirmed in Śrīmad-Bhāgavatam that harir hi nirguṇaḥ sākṣāt: "Hari, the Supreme Personality of Godhead, He is beyond the touch of this material qualities." Therefore His body is sac-cid-ānanda-vigrahaḥ (Bs 5.1). His body is not made of this tri-guṇa.
Our this material body is made of these three guṇas: sattva-guṇa, rajo-guṇa, tamo-guṇa. Those who have got this body from the modes of goodness, they are called brahmins, or the most intelligent persons. And those who have got their body from the modes of passion, they are called kṣatriyas. They have got creative initiation. And those who are mixed, they are called vaiśyas, or the mercantile community. And those who have got purely body from modes of ignorance, they are called śūdras.
So harir hi . . . but Bhagavān, the Supreme Personality of Godhead, is beyond this. He is transcendental. Harir hi nirguṇaḥ sākṣāt puruṣaḥ prakṛteḥ paraḥ. Prakṛteḥ paraḥ means . . . Prakṛti means nature. This material nature, He is beyond this material nature. Prakṛteḥ paraḥ.
- sa sarva-guṇa upadraṣṭā
- taṁ bhajan nirguṇo bhavet
- (CC Madhya 20.313)
The advantage is that if you want to get release from the infection of these three guṇas, three qualities, then you have to render devotional service to the Lord. That is Kṛṣṇa consciousness. Taṁ Nirguṇo bhavet. Nirguṇa, when there is mention of nirguṇa, nirguṇa does not mean quality-less. Nirguṇa means without these contaminous three qualities of material nature.
There are transcendental qualities. Those transcendental qualities . . . you have got the list, twenty-six qualities of the devotee. Those are transcendental qualities. Those transcendental qualities are in God as well as in the living entity. But when the living entity comes in contact with material nature, those transcendental qualities are covered by the material qualities.
So they are not manifested. But as soon as one becomes Kṛṣṇa conscious, those transcendental qualities automatically develop. Because they are already there. It is stated that kṛṣṇa . . . what is that? The idea is that these qualities are already there. Nitya-siddha kṛṣṇa-bhakti sādhya kabhu naya (CC Madhya 22.107).
These qualities are not acquired. The transcendental qualities are not acquired. Rather, these material qualities are acquired. But transcendental qualities are there in minute particles. As the transcendental qualities are there in God, similarly, transcendental qualities are in living entities also. But when they are covered by these material qualities, the material qualities which we exhibit in the material world, that is acquired. But transcendental qualities are not acquired. So nitya-siddha kṛṣṇa-bhakti sādhya kabhu naya. They are not acquired.
Śravaṇādi-śuddha-citte karaye udaya (CC Madhya 22.107). Those transcendental qualities again revive themself by this process: śravaṇādi-śuddha-citte. As you purify your heart by this process of hearing transcendental messages from Godhead, as your heart becomes purified, those transcendental qualities automatically develop. And when fully developed, it is called nirguṇa, nirguṇa, without any material qualities. That nirguṇa stage can be obtained, can be achieved, in touch with the nirguṇa, Kṛṣṇa.
Therefore it is stated, sa sarva-dṛg upadraṣṭā taṁ bhajan. Bhajan. Bhajan means by rendering devotional service to Him, that Supreme Lord, you get revived your transcendental qualities. And when you revive your transcendental qualities, that means you are liberated, you are happy, you are transferred to the spiritual world.