CC Madhya 20.308
Madhya-līlā, Chapter 20, Text 308
জীবতত্ত্ব নহে, নহে কৃষ্ণের ‘স্বরূপ’ ॥ ৩০৮ ॥
jīva-tattva nahe, nahe kṛṣṇera ‘svarūpa’
Word by word
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; svarūpa — 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.