|Canto 4: Creation of the Fourth Order||Chapter 7: The Sacrifice Performed by Dakṣa|
Bhaktivedanta VedaBase: Śrīmad Bhāgavatam 4.7.52
tasmin brahmaṇy advitīye
brahma-rudrau ca bhūtāni
tasmin — Him; brahmaṇi — the Supreme Brahman; advitīye — without a second; kevale — being one; parama-ātmani — the Supersoul; brahma-rudrau — both Brahmā and Śiva; ca — and; bhūtāni — the living entities; bhedena — with separation; ajñaḥ — one who is not properly conversant; anupaśyati — thinks.
The Lord continued: One who is not in proper knowledge thinks that demigods like Brahmā and Śiva are independent, or he even thinks that the living entities are independent.
The living entities, including Brahmā, are not independently separated, but are counted within the marginal potency of the Supreme Lord. The Supreme Lord, being the Supersoul in every living entity, including Lord Brahmā and Lord Śiva, is directing everyone in the activities of the material modes of nature. No one can act independently of the sanction of the Lord, and therefore, indirectly, no one is different from the Supreme Person — certainly not Brahmā and Rudra, who are incarnations of the material nature's modes of passion and ignorance.
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His Divine Grace A. C. Bhaktivedanta Swami Prabhupāda, Founder Ācārya of the International Society for Krishna Consciousness