All living entities within this material world except for Lord Siva are swayed by maya. Lord Siva is therefore neither visnu-tattva nor jiva-tattva. He is between the two

Expressions researched:
"all living entities within this material world except for Lord Siva are swayed by maya. Lord Siva is therefore neither visnu-tattva nor jiva-tattva. He is between the two"

SB Canto 8

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.

SB 8.12.39, Translation and Purport:

My dear Lord Śambhu, who within this material world but you can surpass My illusory energy? People are generally attached to sense enjoyment and conquered by its influence. Indeed, the influence of material nature is very difficult for them to surmount.

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.