PURPORT

Visnu is beyond the range of the material manifestation, and He is not within the control of the material energy. He is the supreme independent Personality of Godhead. This is even admitted by Saṅkaracarya: narayanah paro 'vyaktat (Gita-bhasya). In his constitutional form, Siva is a maha-bhagavata, a supreme devotee of the Lord, but because he accepts maya's association-especially the quality of ignorance-he is not free from maya's influence. Such an intimate association is completely absent in the Supreme Personality of Godhead, Visnu. Lord Siva accepts maya, but in the presence of Lord Visnu, maya does not exist. Consequently Lord Siva has to be considered a product of maya. When Lord Siva is free from maya's influence, he is in the position of a maha-bhagavata, a supreme devotee of Lord Visnu. Vaisnavanam yatha sambhuh.