Deliverance of Lord Śiva
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Śiva are able to obtain many material acquisitions, we should know that they are simply collecting products manufactured by the three qualities. The three qualities are again subdivided into sixteen, namely the ten senses (five working senses and the five knowledge-acquiring senses), the mind, and the five elements (earth, water, air, fire and sky). These sixteen items are further extensions of the three qualities. Material happiness or opulence means gratification of the senses, specifically the genitals, the tongue and the mind. By exercising our minds we create many pleasurable things just for enjoyment by the genitals and the tongue. The opulence of a person within this material world is estimated in terms of his exercise of the genitals and the tongue, or in other words, how well he is able to utilize his sexual capacities and how well he is able to satisfy his fastidious taste by eating palatable dishes. Material advancement of civilization necessitates creating objects of enjoyment by mental concoction just to become happy on the basis of these two principles: pleasures for the genitals and pleasures for the tongue. Herein lies the answer to King Parīkṣit's question to Sukadeva Gosvāmī as to why the worshipers of Lord Śiva are so opulent.
The devotees of Lord Śiva are only opulent in terms of the material qualities. Factually, such so-called advancement of civilization is the cause of entanglement in material existence. It is actually not advancement, but degradation. The conclusion is that because Lord Śiva is the master of the three qualities, his devotees are given things manufactured by the interaction of these qualities for satisfaction of the senses. In the  Bhagavad-gītā , however, we get instruction from Lord Kṛṣṇa that one has to transcend the qualitative existence.  Nistraiguṇyo bhavārjuna : the mission of human life is to become transcendental to the three qualities. Unless one is  nistraiguṇya , he cannot get free from material entanglement. In other words, favors received from Lord Śiva are not actually beneficial to the conditioned souls, although apparently such facilities seem to be opulent.
Śukadeva Gosvāmī continued: “The Supreme Personality of Godhead Hari is transcendental to the three qualities of material nature.” It is stated in the  Bhagavad-gītā  that anyone who surrenders unto Him surpasses the control of the three qualities of material nature. Therefore, since Hari's devotees are transcendental to the control of the three material qualities, certainly He Himself is transcendental. It is stated, therefore, in the  Śrīmad-Bhāgavatam  that Hari, or Kṛṣṇa, is the original Supreme Personality. There are two kinds of  prakṛtis , or potencies, namely the internal potency and the external potency, and Kṛṣṇa is the overlord of both these  prakṛtis  or potencies. He is  sarva-dṛk , or the overseer of all the