1538 Stimad-Bhagavatam [Canto 4, Ch. 30
tam tar niyamam asthdya
prakytyda niyatah svaya
“Those whose minds are distorted by material desires surrender unto
demigods and follow the particular rules and regulations of worship ac-
cording to their own natures.” (Bg. 7.20)

One enamored by material benefits is called hrta-jiadna (one who has
lost his intelligence). In this connection it is to be noted that sometimes
in revealed scriptures Lord Siva is described as being nondifferent from
the Supreme Personality of Godhead. The point is that Lord Siva and
Lord Visnu are so intimately connected that there is no difference in
opinion. The actual fact is: ekale tSvara krsna, dra saba bhrtya. ‘The only
supreme master is Krsna, and all others are His devotees or servants.”
(Ce. Adi 5.142) This is the real fact, and there is no difference of opinion
between Lord Siva and Lord Visnu in this connection. Nowhere in revealed
scripture does Lord Siva claim to be equal to Lord Visnu. This is simply
the creation of the so-called devotees of Lord Siva, who claim that Lord
Siva and Lord Visnu are one. This is strictly forbidden in the vaisnava-
tantra: yas tu narayanar devam. Lord Visnu, Lord Siva and Lord Brahma
are intimately connected as master and servants. Siva-virifici-nutam. Vignu
is honored and offered obeisances by Lord Siva and Lord Brahma. To
consider that they are all equal is a great offense. They are all equal in the
sense that Lord Visnu is the Supreme Personality of Godhead and all others
are His eternal servants.

TEXTS 39-40
wa: add ma: garear
faa, Tela ARTATAaT |
oat Aa: Beat way
~ a
eat | MTRTAT 1381
Ta: aad aT aaah
farant =—|- HISATAA |
g ~
wl AAT T
aotae = afta IIvoll
