The unique position of Lord Shiva

Srila Prabhupada explains, “The living being can never possess attributes like Shiva, Vishnu or Lord Krishna. A living being can become godly by developing the seventy-eight-percent transcendental attributes in fullness, but he can never become a God like Shiva, Vishnu or Krishna. He can become a Brahma in due course: - Srimad Bhagavatam 1.3.28 purport”