5.105
rudra-rupa dhari’ kare jagat samhara
srsti-sthiti-pralaya--icchaya yanhara
SYNONYMS
rudra-rupa—the form of Lord Siva; dhari’-accepting; kare—does; jagat samhara—annihilation of the material world; srsti-sthiti-pralaya—creation, maintenance and annihilation; icchaya—by the will; yanhara—of whom.
Assuming the form of Rudra, He destroys the creation.
Thus creation, maintenance and dissolution are created by His will.
PURPORT
Mahesvara, or Lord Siva, is not an ordinary living being, nor is he equal to Lord Visnu.
Effectively comparing Lord Visnu and Lord Siva, the Brahma-samhita says that Visnu is like milk, whereas Siva is like curd.
Curd is nothing like milk, but nevertheless it is milk also.