CC Ādi 5.105
sṛṣṭi-sthiti-pralaya — icchāya yāṅhāra
Maheśvara, or Lord Śiva, is not an ordinary living being, nor is he equal to Lord Viṣṇu. Effectively comparing Lord Viṣṇu and Lord Śiva, the Brahma-saṁhitā says that Viṣṇu is like milk, whereas Śiva is like yogurt. Yogurt is nothing like milk, but nevertheless it is milk also.