PURPORT

Of the three chief demigods-Brahma, Visnu and Mahesvara-all but Visnu are under the influence of maya. In Caitanya-caritamrta, they are described as mayi, which means "under maya's influence." But even though Lord Siva associates with maya, he is not influenced. The living entities are affected by maya, but although Lord Siva apparently associates with maya, he is not affected. In other words, all living entities within this material world except for Lord Siva are swayed by maya. Lord Siva is therefore neither visnu-tattva nor jiva-tattva. He is between the two.