गुर्वीश्वरयोर्महेश्वरयोश्चाभेदापदेशेऽपीत्थमेव तैः शुद्धभक्तैर्मतम् ।
gurv-īśvarayor maheśvarayoś cābhedāpadeśe’pīttham eva taiḥ śuddha-bhaktair matam |
(Krama-sandarbha-ṭīkā on Śrīmad Bhāgavatam: 4.30.38)
“The non-difference between guru and Īśvara, and between the two maheśvaras [i.e., Śiva and Bhagavān], even when pointed out in this way [i.e., even when non-difference between Śiva and Bhagavān is pointed out by a description (in SB 4.30.28) of Śiva’s being Bhagavān’s dear friend], is accepted by pure bhaktas.”