in bhagvatam 8.7.21 prabhupada says this about shiva

"Since Lord Siva is in charge of annihilation, why should he be approached for protection, which is given by Lord Visnu? Lord Brahma creates, and Lord Siva annihilates, but both Lord Brahma and Lord Siva are incarnations of Lord Visnu and are known as saktyavesa-avataras. They are endowed with a special power like that of Lord Visnu, who is actually all-pervading in their activities. Therefore whenever prayers for protection are offered to Lord Siva, actually Lord Visnu is indicated, for otherwise Lord Siva is meant for destruction. Lord Siva is one of the isvaras, or the controllers known as saktyavesa-avataras. Therefore he can be addressed as having the qualities of Lord Visnu."

HDG A.C. Bhaktivedanta Swami Prabhupada

The next purports also go on to explain shiva in more detail.

Heres 8.7.29


The five mantras mentioned in this connection are as follows: (1) Purusa, (2) Aghora, (3) Sadyojata, (4) Vamadeva, and (5) Isana. These five mantras are within the category of thirty-eight special Vedic mantras chanted by Lord Siva, who is therefore celebrated as Siva or Mahadeva. Another reason why Lord Siva is called Siva, which means "all-auspicious," is that he is self-illuminated, exactly like Lord Visnu, who is the Paramatma. Because Lord Siva is directly an incarnation of Lord Visnu, he is situated as Lord Visnu's direct representative. This fact is corroborated by a Vedic mantra: patim visvasyatmesvaram sasvatam. sivam acyutam. The Supersoul is called by many names, of which Mahesvara, Siva and Acyuta are especially mentioned.

HDG A.C. Bhaktivedanta Swami Prabhupada

In purport 8.7.33 Srila prabhupada goes on to say that ordinary persons should not try to understand Lord shiva and his activities,

In CC. Adi 6.79 srila prabhupada says the following in the purport (advisable to read all of it as he talks about different rudras)

In the Puranas it is found that Durga appears sometimes from the heads of Brahma and sometimes from the heads of Visnu. The annihilator, Rudra, is born from Sankarsana and the ultimate fire to burn the whole creation. In the Vayu Purana there is a description of Sadasiva in one of the Vaikuntha planets. That Sadasiva is a direct expansion of Lord Krsna's form for pastimes. It is said that Sadasiva (Lord Sambhu) is an expansion from the Sadasiva in the Vaikuntha planets (Lord Visnu) and that his consort, Mahamaya, is an expansion of Ramadevi, or Laksmi. Mahamaya is the origin or birthplace of material nature.

HDG A.C. Bhaktivedanta Swami Prabhupada

Since the position of shiva is different than other living entities he is described as paramatma as in his original form which expands from sankarsana in vaikuntha he is the cause of paramatma.



It is mentioned in the bahgvatam that shiva is also the greatest devotee and that he meditates on sankarshan(Vishnu). He is also know as gopesvar as he entered the rasa lila of krishna.

Sometimes you'll find demigods glorifying shiva sometimes saying he is even greater than lord vishnu, in some cases its due to the devotee being seen as more merciful than the lord himself just like radharani and others, however in some case if seen in context for example during the churning of the milk ocean poison was released and they apporached shiva and in desperation glorified him so he will help them, like krishna says some living entities pray to the demigods for their intelligence is stolen by material desires, and therefore they will see the demigod as the highest. (I think prabhupada talks about this in bhagvatam 8.7.30) Just as even narada muni once used to think that bramha was the greatest until bramha reveiled that there is someone higher than me.


Thats the way I've understood it and my understanding definately has mistakes as siva tattva, guru tatva, mercy and a few other things are very difficult to comprehend. Hope it helps.

YS

Vijay