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    Sri Paramatma-sandarbha
    Volume Two
    by Srila Jiva Goswami

    Text 3

    na ca prakasasya saksad-asaksad-rupatvadi taratamyam vayam kalpayamah. param sastram eva vadati. sastram tu darsitam. evam bhagavad-avataranukramanikasu trayanam bhedam angi-krtyaiva kevalasya sri-dattasya ganana. soma- durvasasos tv aganana.

    Brahma and siva are not direct incarnations of the Supreme Personality of Godhead. they are indirect incarnations. We consider that the Lord has different grades of incarnations, some direct and other indirect. This is explained in the best of scriptures. Among the varying grades of incarnations the guna- avataras siva and Brahma are accepted as different from the Supreme Lord. Dattatreya is counted among the direct incarnations, but siva and Durvasa Muni are not counted among the direct incarnations.

    ==

    So He is the Supreme lord

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