Ord Brahmā prays, "Just as milk changes into yogurt when mixed with a yogurt culture but • is actually constitutionally nothing but milk, so Govinda, the Supreme Personality of
Godhead, assumes the form of Lord Śiva for the work of destroying the material world."
The Vedic literature declares that Lord Śiva is the personality of the principle of destruction in the form of time, and that Goddess Durgā is his energy for that purpose. The name Śiva means "auspicious." Therefore, although he is followed by ghosts, ghouls, and hobgoblins and is covered with ashes and sleeps in crematoriums, Śiva is always pure. In fact, he is never affected by his low surroundings. He consorts with the low, materially motivated, and spiritually corrupt to give them a chance to elevate themselves. Granting them various benedictions, he is called Asutoṣa, one who is easily pleased. He rides upon the back of a bull, the symbol of religiosity, showing that his position is supported by the principles of religion. His mind is always absorbed in the highest transcendental consciousness, without wavering for a moment from his object of meditation. He teaches the most confidential secrets about God and love of God and sets the best and most practical example of how to live detached from one's circumstances. The Vaiṣṇavas therefore hail Lord Śiva as the greatest of Vaiṣṇavas and also declare him to be above all living entities— including the demigods—in a category by himself. He is ultimately identical with the Supreme Lord, Kṛṣṇa, yet as milk is transformed into yogurt, he has transformed his identity to Śiva in order to deal with the mode of ignorance in this world.