Srimad Bhagavatam Canto 12, Chapter 10, Text 34

SB 12.10.34

varam ekam vrne ’thapi
 purnat kamabhivarsanat
bhagavaty acyutam bhaktim
 tat-paresu tatha tvayi
But I do request one benediction from you, who are full of all perfection and able to shower down the fulfillment of all desires. I ask to have unfailing devotion for the Supreme Personality of Godhead and for His dedicated devotees, especially you.
The words tat-paresu tatha tvayi clearly indicate that Lord Siva is a devotee of the Supreme Lord, not the Supreme Lord Himself. Because the representative of God is offered the same protocol as God Himself, Markandeya Rsi addressed Lord Siva as “lord” in previous verses. But now it is clearly revealed that, as stated throughout Vedic literature, Lord Siva is an eternal servant of God and not God Himself.
Desire manifests itself within the mind and heart according to the subtle laws governing consciousness. Pure desire to engage in the loving service of the Lord brings one to the most exalted platform of consciousness, and such a perfect understanding of life is available only by the special mercy of the Lord’s devotees.
Srimad Bhagavatam Canto 12, Chapter 10, Text 33
Srimad Bhagavatam Canto 12, Chapter 10, Text 35