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Shambhu Tattva Shiva
Shambhu (Shiva) is an expansion of Lord Krishna, but is subservient to the Lord; He is non-different from Krishna just as curd is non-different from milk (because milk is the source of curd). Therefore Shambhu (Shiva) cannot be called ajiva; He is the lord of jiva, but yet partakes of the nature of a separated portion of Govinda. He is the controller of tamo guna (mode of ignorance). The essential difference between Lord Krishna and Lord Shiva is that Lord Shiva has a connection with material nature, but Lord Krishna has nothing to do with material nature. In Brahma Samhita (5.45), it is mentioned:
kshiram yatha dadhi vikara-vishesha-yogat sanjayate na hi tatah prthag asti hetoh
yah shambhutam api tatha samupaiti karyad govindam adi-purusham tarn aham bhajami
'Just as milk is transformed into curd by the action of acids.but yet the effect curd is ne-ther same as, nor different from, its cause, viz.. milk I adore the primeval Lord Govinda of whom the state of Shambhu is a transformation for the performance of the work of destruction".
Lord Shiva is known as the topmost Vaishnava (devotee of the Lord): vaisnavanam yatha shambhuh (Shrimad Bhagavatam 12.13.16). (Refer to appendix 3 for more detailed information about Lord Shiva.)