1054 Srimad-Bhagavatam [Canto 4, Ch. 24
TRANSLATION

Lord Siva continued: Any person who is surrendered to the Supreme
Personality of Godhead, Krsna, the controller of everything—material
nature as well as the living entity—is actually very dear to me.

PURPORT

Now Lord Siva explains the reason he has personally come before the
princes. It is because all the princes are devotees of Lord Krsna. As stated
in Bhagavad-gita:

bahunam janmanam ante
jiianavan mam prapadyate
vasudevah sarvam iti
sa mahatma sudurlabhah
“After many births and deaths, he who is actually in knowledge surrenders
unto Me, knowing Me to be the cause of all causes and all that is. Such a
great soul is very rare.” (Bg. 7.19)

Lord Siva is rarely seen by common men, and similarly a person who is
fully surrendered unto Vasudeva, Krsna, is also very rarely seen because a
person who is fully surrendered unto the Supreme Lord is very rare (sa
mahatma sudurlabhah). Consequently Lord Siva came especially to see the
Pracetas because they were fully surrendered unto the Supreme Personality
of Godhead, Vasudeva. Vasudeva is also mentioned in the beginning of
Srimad-Bhagavatam in the mantra: om namo bhagavate vasudevaya. Since
Vasudeva is the ultimate truth, Lord Siva openly proclaims that one who
is a devotee of Lord Vasudeva, who is surrendered to Lord Krsna, is
actually very dear to him. Lord Vasudeva, Krsna, is worshipable not only by
ordinary living entities but by demigods like Lord Siva, Lord Brahma and
others. Yam brahma varunendra-rudra-marutah stunvanti divyaih stavaih
(Bhag. 12.13.1). Krsna is worshiped by Lord Brahma, Siva, Varuna, Indra,
Candra and all other demigods. That is also the situation with a devotee.
Indeed, one who takes to Krsna consciousness immediately becomes very
dear to anyone who is simply finding out and beginning to understand what
Krsna consciousness actually is. Similarly, all the demigods are also trying
to find out who is actually surrendered to Lord Vasudeva. Because the
Praceta princes were surrendered to Vasudeva, Lord Siva willingly came
forth to see them.

Lord Vasudeva, or Krsna, is described in Bhagavad-gita as Purusottama.
Actually He is the enjoyer (purusa) and the Supreme (uttama) as well. He
