Because Lord Siva is a great devotee of the Supreme Personality of Godhead, he loves all the devotees of the Supreme Lord. Lord Siva told the Pracetas that because they were devotees of the Lord, he loved them very much. Lord Siva was not kind and merciful only to the Pracetas; anyone who is a devotee of the Supreme Personality of Godhead is very dear to Lord Siva. Not only are the devotees dear to Lord Siva, but he respects them as much as he respects the Supreme Personality of Godhead. Similarly, devotees of the Supreme Lord also worship Lord Siva as the most dear devotee of Lord Krsna. They do not worship him as a separate Personality of Godhead. It is stated in the list of nama-aparadhas that it is an offense to think that the chanting of the name of Hari and the chanting of Hara, or Siva, are the same. The devotees must always know that Lord Visnu is the Supreme Personality of Godhead and that Lord Siva is His devotee. A devotee should be offered respect on the level of the Supreme Personality of Godhead, and sometimes even more respect.
From Srila Prabhupada’s purport to SB 4.24.30