260
Śrīmad-Bhāgavatam
[Canto 8, Ch. 7]
TRANSLATION
The prajāpatis said: O greatest of all demigods, Mahādeva, Supersoul of all living entities and cause of their happiness and prosperity, we have come to the shelter of your lotus feet. Now please save us from this fiery poison, which is spreading all over the three worlds.
PURPORT
Since Lord Śiva is in charge of annihilation, why should he be approached for protection, which is given by Lord Viṣṇu? Lord Brahmā creates, and Lord Śiva annihilates, but both Lord Brahmā and Lord Śiva are incarnations of Lord Viṣṇu and are known as  śaktyāveśa-avatāras . They are endowed with a special power like that of Lord Viṣṇu, who is actually all-pervading in their activities. Therefore whenever prayers for protection are offered to Lord Śiva, actually Lord Viṣṇu is indicated, for otherwise Lord Śiva is meant for destruction. Lord Śiva is one of the  īśvaras , or the controllers known as  śaktyāveśa-avatāras . Therefore he can be addressed as having the qualities of Lord Viṣṇu.
TEXT 22
त्वमेकः सर्वजगत ईश्वरो बन्धमोक्षयोः । तं त्वामर्चन्ति कुशलाः प्रपन्नार्तिहरं गुरुम् ॥२२॥
tvam ekaḥ sarva-jagata īśvaro bandha-mokṣayoḥ tam tvām arcanti kuśalāḥ prapannārti-haram gurum
tvam ekaḥ —Your Lordship is indeed;  sarva-jagataḥ —of the three worlds;  īśvaraḥ —the controller;  bandha-mokṣayoḥ —of both bondage and liberation;  tam —that controller;  tvām arcanti —worship you;  kuśalāḥ —persons who want good fortune;  prapanna-ārti-haram —who can mitigate all the distresses of a sheltered devotee;  gurum —you who act as a good advisor to all fallen souls.