20.308
maya-sanga-vikari rudra--bhinnabhinna rupa
jiva-tattva nahe, nahe krsnera ’svarupa’
SYNONYMS
maya-sanga—by association with maya; vikari—transformed; rudra—the form of Rudra; bhinna-abhinna rupa—having different types of forms; jiva-tattva nahe—still he is not called jiva-tattva; nahe—nor; krsnera—of Lord Krsna; sva-rupa—personal form "Rudra, Lord Siva, has various forms, which are transformations brought about by association with maya.
Although Rudra is not on a level with the jiva-tattvas, he still cannot be considered a personal expansion of Lord Krsna.
PURPORT
Rudra is simultaneously one with and different from the visnu-tattva.
Due to his association with maya, he is different from the visnu-tattva, but at the same time he is an expansion of Krsna’s personal form.
This situation is called bhedabheda-tattva, or acintya-bhedabheda-tattva, simultaneously one and different.