“Lord Shiva takes charge of reforming persons who are ghosts and demons, not to speak of others, who are godly; therefore he is the spiritual master of everyone, both the dull and demoniac and the highly learned Vaishnavas. It is also stated, vaishnavanam yatha shambhuh: Shambhu, Lord Shiva, is the greatest of all Vaishnavas.” (Shrila Prabhupada, Shrimad Bhagavatam, 4.2.2 Purport)
“Every living entity within this material world is subject to four deficiencies: he commits mistakes, he accepts one thing for another, he cheats, and he has imperfect senses. The Vedas, however, are not written by any living creature within this material world. Therefore they are said to be...
“The Supreme Lord said, The indestructible, transcendental living entity is called Brahman, and his eternal nature is called the self. Action pertaining to the development of these material bodies is called karma, or fruitive activities.” (Bhagavad-gita, 8.3)