viṣaktas tvad-ṛte pumān
tāṁs tān visṛjatīṁ bhāvān
Of the three chief demigods — Brahmā, Viṣṇu and Maheśvara — all but Viṣṇu are under the influence of māyā. In Caitanya-caritāmṛta, they are described as māyī, which means “under māyā’s influence.” But even though Lord Śiva associates with māyā, he is not influenced. The living entities are affected by māyā, but although Lord Śiva apparently associates with māyā, he is not affected. In other words, all living entities within this material world except for Lord Śiva are swayed by māyā. Lord Śiva is therefore neither viṣṇu-tattva nor jīva-tattva. He is between the two.