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bhagavaty acyutāṁ bhaktiṁ
tat-pareṣu tathā tvayi
The words tat-pareṣu tathā tvayi clearly indicate that Lord Śiva is a devotee of the Supreme Lord, not the Supreme Lord Himself. Because the representative of God is offered the same protocol as God Himself, Mārkaṇḍeya Ṛṣi addressed Lord Śiva as “lord” in previous verses. But now it is clearly revealed that, as stated throughout Vedic literature, Lord Śiva is an eternal servant of God and not God Himself.
Desire manifests itself within the mind and heart according to the subtle laws governing consciousness. Pure desire to engage in the loving service of the Lord brings one to the most exalted platform of consciousness, and such a perfect understanding of life is available only by the special mercy of the Lord’s devotees.