By His Divine Grace A. C. Bhaktivedanta Swami Prabhupada
Shiva is dahi (yoghurt) and Krishna is milk. When you take pure milk and mix it with a little sour thing, it becomes dahi (yoghurt). Similarly, Krishna is pure spirit, and when this pure spirit is mixed up with maya, then that is Shiva. Lord Shiva is maya-adhipati. It was once inquired by Yudhisthira Maharaja that Lord Shiva, although he appears to be like a beggar, who does not possess even a house and lives underneath a tree, his (Shiva’s) devotees become very rich and opulent materially. Whereas although Lord Vishnu is lakṣmi-pati (husband of Lakṣmi, the goddesss of fortune) and vaikuntha-pati (master of the Spiritual World), the Vaisnavas (devotees of Vishnu) become beggars. Just opposite. By worshiping the beggar one becomes rich, and by worshiping the rich one becomes a beggar. Why is this contradiction?
So this is answered by Krishna, yasyāham anugrhnāmi harisye tad-dhanam sanaih [SB 10.88.8], “My first benediction to my devotee is that