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māyā-saṅga-vikārī rudra — bhinnābhinna rūpa
jīva-tattva nahe, nahe kṛṣṇera ‘svarūpa’
māyā-saṅga — by association with māyā; vikārī — transformed; rudra — the form of Rudra; bhinna-abhinna rūpa — having different types of forms; jīva-tattva nahe — still he is not called jīva-tattva; nahe — nor; kṛṣṇera — of Lord Kṛṣṇa; svarūpa — personal form.
“Rudra, Lord Śiva, has various forms, which are transformations brought about by association with māyā. Although Rudra is not on a level with the jīva-tattvas, he still cannot be considered a personal expansion of Lord Kṛṣṇa.
Rudra is simultaneously one with and different from the viṣṇu-tattva. Due to his association with māyā, he is different from the viṣṇu-tattva, but at the same time he is an expansion of Kṛṣṇa’s personal form. This situation is called bhedābheda-tattva or acintya-bhedābheda-tattva, simultaneously one and different.