Lord Śiva is also in charge of the tamo-guṇa, or the mode of ignorance in this material world. His potency, the goddess Durgā, is described as keeping all living entities in the darkness of ignorance (yā devī sarva-bhūteṣu nidra-rūpaṁ saṁsthitā). Both Lord Brahmā and Lord Śiva are incarnations of Lord Viṣṇu, but Lord Brahmā is in charge of the creation whereas Lord Śiva is in charge of the destruction, which he carries out with the help of his material energy, goddess Kālī, or goddess Durgā. Thus in this verse Lord Śiva is described as being accompanied by dangerous potencies (śaktyā ghorayā), and that is the actual position of Lord Śiva.
(Srimad Bhagavatam----4:24:18----purport).

The place where the Pracetās arrived was the abode of Lord Śiva. Impersonalists are generally worshipers of Lord Śiva, but Lord Śiva is never without variety in his abode. Thus wherever one goes, whether to the planet of Lord Śiva, Lord Viṣṇu or Lord Brahmā, there is variety to be enjoyed by persons full in knowledge and bliss.
(Srimad Bhagavatam----4:24:23----purport).

The word vibudhānugaiḥ indicates that Lord Śiva is always accompanied by the denizens of the higher planets known as Gandharvas and Kinnaras. They are very expert in musical science, and Lord Śiva is worshiped by them constantly. In pictures, Lord Śiva is generally painted white, but here we find that the color of his skin is not exactly white but like molten gold, or a glowing yellowish color. Because Lord Śiva is always very, very merciful, his name is Āśutoṣa. Amongst all the demigods, Lord Śiva can be pacified even by the lowest class of men, who need only offer him obeisances and leaves of a bael tree. Thus his name is Āśutoṣa, which means that he is pleased very quickly.
Generally those who are very fond of material prosperity approach Lord Śiva for such benediction. The lord, being very merciful, quickly awards all the blessings the devotee asks of him. The demons take advantage of this leniency and sometimes take benedictions from Lord Śiva which can be very dangerous to others. For instance, Vṛkāsura took a benediction from LordŚiva by which he could kill everyone he touched on the head. Although Lord Śiva sometimes very liberally gives such benedictions to his devotees, the difficulty is that the demons, being very cunning, sometimes want to experiment improperly with such benedictions. For instance, after receiving his benediction, Vṛkāsura tried to touch the head of Lord Śiva. Devotees of Lord Viṣṇu, however, have no desire for such benedictions, and Lord Viṣṇu does not give His devotees benedictions which would cause disturbance to the whole world.
(Srimad Bhagavatam----4:24:24-25----purport).

The Supreme Personality of Godhead, Viṣṇu, or Kṛṣṇa, is known as bhakta-vatsala, and herein we find Lord Śiva described as dharma-vatsala. Of course, the word dharma-vatsala refers to a person who lives according to religious principles. That is understood. Nonetheless, these two words have additional significance. Sometimes Lord Śiva has to deal with persons who are in the modes of passion and ignorance. Such persons are not always very much religious and pious in their activities, but since they worship Lord Śiva for some material profit, they sometimes obey the religious principles. As soon as Lord Śiva sees that his devotees are following religious principles, he blesses them. The Pracetās, sons of Prācīnabarhi, were naturally very pious and gentle, and consequently Lord Śiva was immediately pleased with them. Lord Śiva could understand that the princes were sons of Vaiṣṇavas, and as such Lord Śiva offered prayers to the Supreme Personality of Godhead as follows.
(Srimad Bhagavatam----4:24:26----purport).

Lord Śiva is rarely seen by common men, and similarly a person who is fully surrendered unto Vāsudeva, Kṛṣṇa, is also very rarely seen because a person who is fully surrendered unto the Supreme Lord is very rare (sa mahātmā sudurlabhaḥ). Consequently Lord Śiva came especially to see the Pracetās because they were fully surrendered unto the Supreme Personality of Godhead, Vāsudeva. Vāsudeva is also mentioned in the beginning of Śrīmad-Bhāgavatam in the mantra, oṁ namo bhagavate vāsudevāya. Since Vāsudeva is the ultimate truth, Lord Śiva openly proclaims that one who is a devotee of Lord Vāsudeva, who is surrendered to Lord Kṛṣṇa, is actually very dear to him. Lord Vāsudeva, Kṛṣṇa, is worshipable not only by ordinary living entities but by demigods like Lord Śiva, Lord Brahmā and others. Yaṁ brahmā-varuṇendra-rudra-marutaḥ stuvanti divyaiḥ stavaiḥ (S.B.12:13:1). Kṛṣṇa is worshiped by Lord Brahmā, Lord Śiva, Varuṇa, Indra, Candra and all other demigods. That is also the situation with a devotee. Indeed, one who takes to Kṛṣṇa consciousness immediately becomes very dear to anyone who is simply finding out and beginning to understand what Kṛṣṇa consciousness actually is. Similarly, all the demigods are also trying to find out who is actually surrendered to Lord Vāsudeva. Because the Pracetā princes were surrendered to Vāsudeva, Lord Śiva willingly came forth to see them.
(Srimad Bhagavatam----4:24:28----purport).

The karmīs sometimes offer the results of their activities to Lord Vāsudeva, and this offering is called karmārpaṇam. These are considered to be fruitive activities, for the karmīs consider Lord Viṣṇu to be one of the demigods like Lord Śiva and Lord Brahmā. Because they consider Lord Viṣṇu to be on the same level with the demigods, they contend that surrendering to the demigods is as good as surrendering unto Vāsudeva. This contention is denied herein because if it were true, Lord Śiva would have said that surrender unto him, Lord Vāsudeva, Viṣṇu or Brahmā is the same. However, Lord Śiva does not say this because he himself surrenders unto Vāsudeva, and whoever else surrenders unto Vāsudeva is very, very dear to him. This is expressed herein openly. The conclusion is that a devotee of Lord Śiva is not dear to Lord Śiva, but a devotee of Lord Kṛṣṇa is very dear to Lord Śiva.
(Srimad Bhagavatam----4:24:28----purport).

It is said, vaiṣṇavānāṁ yathā śambhuḥ: Lord Śiva is the best of all devotees. Therefore all devotees of Lord Kṛṣṇa are also devotees of Lord Śiva. In Vṛndāvana there is Lord Śiva's temple called Gopīśvara. The gopīs used to worship not only Lord Śiva but Kātyāyanī, or Durgā, as well, but their aim was to attain the favor of Lord Kṛṣṇa. A devotee of Lord Kṛṣṇa does not disrespect Lord Śiva, but worships Lord Śiva as the most exalted devotee of Lord Kṛṣṇa. Consequently whenever a devotee worships Lord Śiva, he prays to Lord Śivato achieve the favor of Kṛṣṇa, and he does not request material profit. In Bhagavad-gītā (7.20) it is said that generally people worship demigods for some material profit. Kāmais tais tair hṛta jñānāḥ. Driven by material lust, they worship demigods, but a devotee never does so, for he is never driven by material lust. That is the difference between a devotee's respect for LordŚiva and an asura's respect for him. The asura worships Lord Śiva, takes some benediction from him, misuses the benediction and ultimately is killed by the Supreme Personality of Godhead, who awards him liberation.
(Srimad Bhagavatam----4:24:30----purport).

Because Lord Śiva is a great devotee of the Supreme Personality of Godhead, he loves all the devotees of the Supreme Lord. Lord Śiva told the Pracetās that because they were devotees of the Lord, he loved them very much. Lord Śiva was not kind and merciful only to the Pracetās; anyone who is a devotee of the Supreme Personality of Godhead is very dear to Lord Śiva. Not only are the devotees dear to Lord Śiva, but he respects them as much as he respects the Supreme Personality of Godhead. Similarly, devotees of the Supreme Lord also worship Lord Śiva as the most dear devotee of Lord Kṛṣṇa. They do not worship him as a separate Personality of Godhead. It is stated in the list of nāma-aparādhas that it is an offense to think that the chanting of the name of Hari and the chanting of Hara, or Śiva, are the same. The devotees must always know that Lord Viṣṇu is the Supreme Personality of Godhead and that Lord Śiva is His devotee. A devotee should be offered respect on the level of the Supreme Personality of Godhead, and sometimes even more respect. Indeed, Lord Rāma, the Personality of Godhead Himself, sometimes worshiped Lord Śiva. If a devotee is worshiped by the Lord, why should a devotee not be worshiped by other devotees on the same level with the Lord? This is the conclusion. From this verse it appears that Lord Śiva blesses the asuras simply for the sake of formality. Actually he loves one who is devoted to the Supreme Personality of Godhead.
(Srimad Bhagavatam----4:24:30----purport).

The word viviktam is very significant. No one should think of the prayers recited by Lord Śiva as being sectarian; rather, they are very confidential, so much so that anyone desiring the ultimate prosperity or auspicious goal of life must take the instructions of Lord Śiva and pray to and glorify the Supreme Personality of Godhead as Lord Śiva himself did.
(Srimad Bhagavatam----4:24:31----purport).

Lord Śiva addressed the Supreme Personality of Godhead with the following prayer: O Supreme Personality of Godhead, all glories unto You. You are the most exalted of all self-realized souls. Since You are always auspicious for the self-realized, I wish that You be auspicious for me. You are worshipable by virtue of the all-perfect instructions You give. You are the Supersoul; therefore I offer my obeisances unto You as the supreme living being.
(Srimad Bhagavatam----4:24:33----translation).

When the individual soul is fixed in his knowledge of the Lord as the Supreme Being, he actually becomes established in an all-auspicious position. Lord Śiva prays herein that his auspicious position continue eternally by virtue of the Lord's mercy upon him.
(Srimad Bhagavatam----4:24:33----purport).

Since Lord Śiva considers himself to be one of the products of the material world, his senses are under the control of the supreme creator. The Supreme Lord is also known as Hṛṣīkeśa, master of the senses, which indicates that our senses and sense objects are formed by the Supreme Lord. As such, He can control our senses and out of His mercy engage them in the service of the master of the senses. In the conditioned state, the living entity struggles in this material world and engages his senses for material satisfaction. However, if the living entity is graced by the Supreme Personality of Godhead, he can engage these very senses in the service of the Lord. Lord Śiva desires not to be misled by the material senses but to engage always in the service of the Lord without being subject to contamination by materialistic influences. By the grace and help of Lord Vāsudeva, who is all-pervading, one can engage his senses in devotional service without deviation, just as the Lord acts without deviation.
(Srimad Bhagavatam----4:24:34----purport).

The mind is the director of the senses, and Lord Aniruddha is the director of the mind. In order to execute devotional service, one has to fix his mind on the lotus feet of Kṛṣṇa; therefore Lord Śiva prays to the controller of the mind, Lord Aniruddha, to be pleased to help him engage his mind on the lotus feet of the Lord.
(Srimad Bhagavatam----4:24:36----purport).

Soma, or the predominating deity of the moon, is responsible for the living entity's ability to relish the taste of food through the tongue. Lord Śiva prays to Lord Aniruddha to give him strength so that he will not taste anything but the prasāda of the Lord. Śrīla Bhaktivinoda Ṭhākura has sung a verse indicating that the tongue is the most formidable enemy among all the senses. If one can control the tongue, he can easily control the other senses. The tongue can be controlled only by eating prasāda offered to the Deity. Lord Śiva's prayer to Lord Aniruddha is meant for this purpose (tṛpti-dāya); he prays to Lord Aniruddha to help him be satisfied by eating only prasāda offered to the Lord.
(Srimad Bhagavatam----4:24:38----purport).

Everyone acts under the dictation of the ego. Therefore Lord Śiva is trying to purify false egotism through the mercy of the Supreme Personality of Godhead. SinceLord Śiva, or Rudra, is himself the controller of egotism, he indirectly wants to be purified by the mercy of the Lord so that his real egotism can be awakened. Of course, Lord Rudra is always spiritually awake, but for our benefit he is praying in this way. For the impersonalist, pure egotism is ahaṁ brahmāsmi—"I am not this body; I am spirit soul." But in its actual position, the spirit soul has devotional activities to perform. Therefore Lord Śiva prays to be engaged both in mind and in action in the devotional service of the Supreme Lord according to the direction of the Vedas. This is the process for purifying false egotism. Cetaḥ means "knowledge." Without perfect knowledge, one cannot act perfectly. The real source of knowledge is the vācaḥ, or sound vibration, given by Vedic instructions. Here the word vācaḥ, or vibration, means the Vedic vibration. The origin of creation is sound vibration, and if the sound vibration is clear and purified, perfect knowledge and perfect activities actually become manifest. This is enacted by the chanting of the mahā-mantra, Hare Kṛṣṇa, Hare Kṛṣṇa, Kṛṣṇa Kṛṣṇa, Hare Hare/ Hare Rāma, Hare Rāma, Rāma Rāma, Hare Hare. Thus Lord Śiva is praying again and again for the purification of body, mind and activities through the purification of knowledge and action under the pure directions of the Vedas. Lord Śiva prays to the Supreme Personality of Godhead so that his mind, senses and words will all turn toward devotional activities only.
(Srimad Bhagavatam----4:24:43----purport).

The details of the bodily features of the Lord especially indicate the Personality of Godhead. Impersonalists cannot appreciate the beautiful body of the Lord, which is described in these prayers by Lord Śiva. Although the impersonalists are always engaged in the worship of Lord Śiva, they are unable to understand the prayers offered by Lord Śiva to the bodily features of Lord Viṣṇu. Lord Viṣṇu is known as śiva-viriñci-nutam (S.B.11:5:33), for He is always worshiped by Lord Brahmā and Lord Śiva.
(Srimad Bhagavatam----4:24:50----purport).

Śrīla Vṛndāvana dāsa Ṭhākura has sung that the devotees of Lord Caitanya are so powerful that each one of them can deliver a universe. In other words, it is the business of devotees to preach the glories of the Lord and deliver all conditioned souls to the platform of śuddha-sattva, pure goodness. Here the word su-sattva means śuddha-sattva, the transcendental stage beyond material goodness. By his exemplary prayers, Lord Śiva teaches us that our best course it to take shelter of Lord Viṣṇu and His Vaiṣṇava devotees.
(Srimad Bhagavatam----4:24:58----purport).

In Vedic literature it is said that everything is Brahman and nothing else. The whole cosmic manifestation rests on the Brahman effulgence. The impersonalists, however, cannot understand how such a huge cosmic manifestation can rest on a person. Thus this inconceivable power of the Supreme Personality of Godhead is not understood by the impersonalists; therefore they are puzzled and always denying that the Absolute Truth is a person. This wrong impression is cleared by Lord Śiva himself, who says that the impersonal Brahman, which is spread all over the universe, is nothing but the Supreme Lord Himself.
(Srimad Bhagavatam----4:24:60----purport).