# Cc. Madhya 20.308 ## Text > māyā-saṅga-vikārī rudra—bhinnābhinna rūpa > jīva-tattva nahe, nahe kṛṣṇera 'svarūpa' ## Synonyms *māyā*-*saṅga*—by association with māyā; *vikārī*—transformed; *rudra*—the form of Rudra; *bhinna*-*abhinna* *rūpa*—having different types of forms; *jīva*-*tattva* *nahe*—still he is not called jīva-tattva; *nahe*—nor; *kṛṣṇera*—of Lord Kṛṣṇa; *sva*-*rūpa*—personal form. ## Translation **"Rudra, Lord Śiva, has various forms, which are transformations brought about by association with māyā. Although Rudra is not on a level with the jīva-tattvas, he still cannot be considered a personal expansion of Lord Kṛṣṇa.** ## Purport Rudra is simultaneously one with and different from the *viṣṇu-tattva.* Due to his association with *māyā,* he is different from the *viṣṇu-tattva,* but at the same time he is an expansion of Kṛṣṇa's personal form. This situation is called *bhedābheda-tattva,* or *acintya-bhedābheda-tattva,* simultaneously one and different.