Lord Shiva has a very unique and significant position in the cosmic manifestation. In fact Lord Shiva is the most powerful, second only to Lord Vishnu. Shiva is an expansion of Lord Krishna. Revealed scriptures explain that Krishna has 64 qualities. Lord Brahma posses 78% of these qualities and Lord Shiva possesses 84% of these qualities. Since living entities are also like Brahma so they also possess 78% of these qualities but in lesser extent. None of them possess all 100%.
Srila Prabhupada explains, “The living being can never possess attributes like Shiva, Vishnu or Lord Krishna. A living being can become godly by developing the seventy-eight-percent transcendental attributes in fullness, but he can never become a God like Shiva, Vishnu or Krishna. He can become a Brahma in due course: - Srimad Bhagavatam 1.3.28 purport”
Lord Shiva has connection with the material nature but Lord Vishnu (or Lord Krishna) is transcendental to material nature.The position of Lord
