In the Vedānta-sūtra it is stated: athāto brahma jijñāsā. This means that Brahman, Paramātmā or Parabrahman should be understood. In Śrīmad-Bhāgavatam also the Absolute Truth is described as the one without a second, but He is realized in three features—impersonal Brahman, localized Paramātmā and the Supreme Personality of Godhead. The Supreme Personality of Godhead is the ultimate issue, and in this verse Lord Śiva confirms that ultimately the Absolute Truth is a person. He clearly says: tat tvaṁ brahma paraṁ jyotir ākāśam iva vistṛtam. Here is a common example: a successful businessman may have many factories and offices, and everything rests on his order. If someone says that the entire business rests on such-and-such a person, it does not mean that the person is bearing all the factories and offices on his head. Rather, it is understood that by his brain or his energetic expansion, the business is running without interruption. Similarly, it is the brain and energy of the Supreme Personality of Godhead that carry on the complete manifestation of the material and spiritual worlds. The philosophy of monism, explained here very clearly, adjusts itself to the fact that the supreme source of all energy is the Supreme Personality of Godhead, Kṛṣṇa.
(Srimad Bhagavatam----4:24:60----purport).

When the living entity forgets the Supreme Lord and wants to enjoy himself independently, imitating the Supreme Lord, he is captured by the false notion that he is the enjoyer and is separated from the Supreme Lord. This material energy is therefore very much troublesome to the spiritual energy, the living entity, but the material energy is never troublesome to the Supreme Lord. Indeed, for the Supreme Lord, both material and spiritual energy are the same. In this verse Lord Śiva explains that the material energy is never troublesome to the Supreme Lord. The Supreme Lord is always independent, but because the living entities are not independent—due to their false idea of becoming independently happy—the material energy is troublesome. Consequently the material energy creates differentiation.
(Srimad Bhagavatam----4:24:61----purport).

The word rudra-bhaya is significant in this verse because Rudra himself, Lord Śiva, is speaking of "fear of Rudra." This indicates that there are many Rudras—eleven Rudras—and the Rudra (Lord Śiva) who was offering this prayer to the Supreme Personality of Godhead is different from the other Rudras, although he is as powerful as they are. The conclusion is that one Rudra is afraid of another Rudra because each and every one of them is engaged in the destruction of this cosmic manifestation. But for the devotee, everyone is afraid of Rudra, even Rudra himself. A devotee is never afraid of Rudra because he is always secure, being protected by the lotus feet of the Lord. As Śrī Kṛṣṇa says in Bhagavad-gītā (9.31), kaunteya pratijānīhi na me bhaktaḥ praṇaśyati: "My dear Arjuna, you may declare publicly that My pure devotee will not be vanquished under any circumstances."
(Srimad Bhagavatam----4:24:68----purport).

The prayers offered by Lord Śiva are very authoritative and significant. Simply by offering prayers to the Supreme Lord one can become perfect, even though engaged in his occupational duty.
(Srimad Bhagavatam----4:24:69----purport).

It is especially significant that Lord Śiva is a pure devotee of Lord Vāsudeva. Vaiṣṇavānāṁ yathā śambhuḥ: "Amongst all Vaiṣṇavas, Lord Śiva is the topmost." Consequently Lord Śiva has a sampradāya, a Vaiṣṇava disciplic succession, called the Rudra-sampradāya. At the present moment those who belong to the Viṣṇu Svāmī-sampradāya of Vaiṣṇavas come from Rudra, Lord Śiva. To become a devotee of Lord Kṛṣṇa, Vāsudeva, is very, very difficult. The word especially used in this connection is durārādhyam. The worship of the demigods is not very difficult, but becoming a devotee of Lord Vāsudeva, Kṛṣṇa, is not so easy. However, if one adheres to the principles and follows in the footsteps of the higher authorities, as advised by Lord Śiva, one can easily become a devotee of Lord Vāsudeva. This is also confirmed by Prahlāda Mahārāja.
(Srimad Bhagavatam----4:24:76----purport).

A faithful servant can fulfill any desire by the grace of the master, and one who engages in the transcendental loving service of the Lord has nothing to aspire for separately. All his desires are fulfilled simply by engaging constantly in the Lord's loving service. Lord Śiva shows us that any devotee can be successful simply by chanting the prayers which he has recited.
(Srimad Bhagavatam----4:24:77----purport).

Actually, Lord Mahādeva (Śiva) is one of the great demigods within this material world. Generally his blessings bestowed on ordinary people mean material happiness. The predominating deity of this material world, Durgā, is under the control of Lord Mahādeva, Giriśa. Thus Lord Mahādeva can offer anyone any kind of material happiness. Generally people prefer to become devotees of Lord Giriśa to obtain material happiness, but the Pracetās met Lord Mahādeva by providential arrangement. Lord Mahādeva instructed them to worship the Supreme Personality of Godhead, and he personally offered a prayer. As stated in the previous verse (rudra-gītena), simply by chanting the prayers offered by Lord Śiva to Viṣṇu, the Pracetās were transferred to the spiritual world.
(Srimad Bhagavatam----4:30:2----purport).

One who considers Lord Viṣṇu to be in the same category with devas like Lord Brahmā or Lord Śiva or who thinks Lord Brahmā and Śiva to be equal to Lord Viṣṇu is to be considered as pāṣaṇḍī (a faithless nonbeliever). Therefore in this verse Lord Viṣṇu is distinguished in the words namo viśuddha-sattvāya. Although a living entity like us, Lord Brahmā is exalted due to his pious activities; therefore he is given the high post of Brahmā. Lord Śiva is not actually like a living entity, but he is not the Supreme Personality of Godhead. His position is somewhere between Viṣṇu, the Supreme Personality of Godhead, and Brahmā, the living entity. Lord Śiva is therefore explained in Brahma-saṁhitā (5.45) in this way:
kṣīraṁ yathā dadhi vikāra-viśeṣa-yogāt
sañjāyate na hi tataḥ pṛthag asti hetoḥ
yaḥ śambhutām api tathā samupaiti kāryād
govindam ādi-puruṣaṁ tam ahaṁ bhajāmi
Lord Śiva is considered to be like yogurt (dadhi). Yogurt is nothing but transformed milk; nonetheless, yogurt cannot be accepted as milk. Similarly, Lord Śiva holds almost all the powers of Lord Viṣṇu, and he is also above the qualities of the living entity, but he is not exactly like Viṣṇu, just as yogurt, although transformed milk, is not exactly like milk.
(Srimad Bhagavatam----4:30:24----purport).

The Pracetās received the shelter of the Supreme Personality of Godhead by the grace of Lord Śiva. Lord Śiva is the supreme devotee of Lord Viṣṇu, the Supreme Personality of Godhead. Vaiṣṇavānāṁ yathā śambhuḥ: the most exalted Vaiṣṇava is Lord Śiva, and those who are actually devotees of Lord Śiva follow Lord Śiva's advice and take shelter at the lotus feet of Lord Viṣṇu. The so-called devotees of Lord Śiva, who are simply after material prosperity, are in a way deceived by Lord Śiva. He does not actually deceive them, because Lord Śiva has no business deceiving people, but because the so-called devotees of Lord Śiva want to be deceived, Lord Śiva, who is very easily pleased, allows them all kinds of material benedictions. These benedictions might ironically result in the destruction of the so-called devotees. For instance, Rāvaṇa took all material benediction from Lord Śiva, but the result was that he was ultimately destroyed with his family, kingdom and everything else because he misused Lord Śiva's benediction. Because of his material power, he became very proud and puffed up so that he dared kidnap the wife of Lord Rāmacandra. In this way he was ruined. To get material benedictions from Lord Śiva is not difficult, but actually these are not benedictions. The Pracetās received benediction from Lord Śiva, and as a result they attained the shelter of the lotus feet of Lord Viṣṇu. This is real benediction. The gopīs also worshipedLord Śiva in Vṛndāvana, and the lord is still staying there as Gopīśvara. The gopīs, however, prayed that Lord Śiva bless them by giving them Lord Kṛṣṇa as their husband. There is no harm in worshiping the demigods, provided that one's aim is to return home, back to Godhead.
(Srimad Bhagavatam----4:30:38----purport).

Śrīla Vṛndāvana dāsa Ṭhākura in the Caitanya-bhāgavata (Madhya 13) says:
śūlapāṇi-sama yadi bhakta-nindā kare
bhāgavata pramāṇa—tathāpi śīghra mare
hena vaiṣṇavere ninde sarvajña ha-i
se janera adhaḥ-pāta sarva-śāstre ka-i
"Even if one is as strong as Lord Śiva, who carries a trident in his hand, one will nonetheless fall down from his spiritual position if he tries to insult a Vaiṣṇava. That is the verdict of all Vedic scriptures."
(Srimad Bhagavatam----4:10:25----purport).

"One who blasphemes a Vaiṣṇava cannot be protected by anyone. Even if a person is as strong as Lord Śiva, if he blasphemes a Vaiṣṇava, he is sure to be destroyed. This is the verdict of all śāstras. If one does not care for the verdict of the śāstras and dares blaspheme a Vaiṣṇava, he suffers life after life because of this."
(Srimad Bhagavatam----4:10:25----purport).

Sometimes we see a picture of Lord Śiva engaged in meditation. This verse explains that Lord Śiva is always meditating upon Lord Saṅkarṣaṇa in trance. Lord Śivais in charge of the destruction of the material world. Lord Brahmā creates the material world, Lord Viṣṇu maintains it, and Lord Śiva destroys it. Because destruction is in the mode of ignorance, Lord Śiva and his worshipable Deity, Saṅkarṣaṇa, are technically called tāmasī. Lord Śiva is the incarnation of tamo-guṇa. Since both Lord Śiva and Saṅkarṣaṇa are always enlightened and situated in the transcendental position, they have nothing to do with the modes of material nature—goodness, passion and ignorance—but because their activities involve them with the mode of ignorance, they are sometimes called tāmasī.
(Srimad Bhagavatam----4:17:16----purport).

In the Caitanya-bhāgavata it is said:
kholāvecā sevakera dekha bhāgya-sīmā
brahmā śiva kāṅde yāra dekhiyā mahimā
dhane jane pāṇḍitye kṛṣere nāhi pāi
kevala bhaktira vaśa caitanya-gosāñi
"Behold the great fortune of the devotee Kholāvecā. Lord Brahmā and Śiva shed tears upon seeing his greatness. One cannot attain Lord Kṛṣṇa by any amount of wealth, followers, or learning. Śrī Caitanya Mahāprabhu is controlled only by pure devotion. "
(Srimad Bhagavatam----4:19:7----purport).

One time while King Citraketu was traveling in outer space on a brilliantly effulgent airplane given to him by Lord Viṣṇu, he saw Lord Śiva, surrounded by Siddhas and Cāraṇas. Lord Śiva was sitting in an assembly of great saintly persons and embracing Pārvatī on his lap with his arm. Citraketu laughed loudly and spoke, within the hearing of Pārvatī.
(Srimad Bhagavatam----6:17:4-5----translation).

For Pārvatī to be embraced by Lord Śiva was natural in a relationship between husband and wife; this was nothing extraordinary for Citraketu to see. Nonetheless, Citraketu laughed loudly to see Lord Śiva in that situation, even though he should not have done so. Thus he was eventually cursed, and this curse was the cause of his returning home, back to Godhead.
(Srimad Bhagavatam----6:17:4-5----purport).

Citraketu appreciated the exalted position of Lord Śiva, and therefore he remarked at how wonderful it was that Lord Śiva was acting like an ordinary human being. He appreciated Lord Śiva's position, but when he saw Lord Śiva sitting in the midst of saintly persons and acting like a shameless, ordinary man, he was astonished. Śrīla Viśvanātha Cakravartī Ṭhākura remarks that although Citraketu criticized Lord Śiva, he did not offend Lord Śiva like Dakṣa. Dakṣa considered Lord Śiva insignificant, but Citraketu expressed his wonder at Lord Śiva's being situated in that way.
(Srimad Bhagavatam----6:17:7----purport).

Citraketu's purpose in criticizing Lord Śiva is somewhat mysterious and cannot be understood by a common man. Śrīla Viśvanātha Cakravartī Ṭhākura, however, has made the following observations. Lord Śiva, being the most exalted Vaiṣṇava and one of the most powerful demigods, is able to do anything he desires. Although he was externally exhibiting the behavior of a common man and not following etiquette, such actions cannot diminish his exalted position. The difficulty is that a common man, seeing Lord Śiva's behavior, might follow his example. As stated in Bhagavad-gītā (3.21):
yad yad ācarati śreṣṭhas
tat tad evetaro janaḥ
sa yat pramāṇaṁ kurute
lokas tad anuvartate
"Whatever action a great man performs, common men follow. And whatever standards he sets by exemplary acts, all the world pursues." A common man might also criticize Lord Śiva, like Dakṣa, who suffered the consequences for his criticism. King Citraketu desired that Lord Śiva cease this external behavior so that others might be saved from criticizing him and thus becoming offenders. If one thinks that Viṣṇu, the Supreme Personality of Godhead, is the only perfect personality whereas the demigods, even such demigods as Lord Śiva, are inclined to improper social affairs, he is an offender. Considering all this, King Citraketu was somewhat harsh in his behavior with Lord Śiva.
Lord Śiva, who is always deep in knowledge, could understand Citraketu's purpose, and therefore he was not at all angry; rather, he simply smiled and remained silent. The members of the assembly surrounding Lord Śiva could also understand Citraketu's purpose. Consequently, following the behavior of Lord Śiva, they did not protest; instead, following their master, they remained silent. If the members of the assembly thought that Citraketu had blasphemed Lord Śiva, they would certainly have left at once, blocking their ears with their hands.
(Srimad Bhagavatam----6:17:9----purport).

Although Citraketu never meant to insult Lord Śiva, he should not have criticized the lord, even though the lord was transgressing social customs. It is said, tejīyasāṁ na doṣāya: one who is very powerful should be understood to be faultless. For example, one should not find faults with the sun, although it evaporates urine from the street. The most powerful cannot be criticized by an ordinary man, or even by a great personality. Citraketu should have known that Lord Śiva, although sitting in that way, was not to be criticized. The difficulty was that Citraketu, having become a great devotee of Lord Viṣṇu, Saṅkarṣaṇa, was somewhat proud at having achieved Lord Saṅkarṣaṇa's favor and therefore thought that he could now criticize anyone, even Lord Śiva. This kind of pride in a devotee is never tolerated. A Vaiṣṇava should always remain very humble and meek and offer respect to others.
(Srimad Bhagavatam----6:17:10----purport).

A Vaiṣṇava should not try to minimize anyone else's position. It is better to remain humble and meek and chant the Hare Kṛṣṇa mantra. The word nirjitātmābhimānine indicates that Citraketu thought himself a better controller of the senses than Lord Śiva, although actually he was not. Because of all these considerations, mother Pārvatī was somewhat angry at Citraketu.
(Srimad Bhagavatam----6:17:10----purport).