#6 4), and "Rudra" (name # 114). Adi Sankara of Advaita Vedanta asserts that the deity Vishnu is Brahman itself (not just an aspect of Brahmam). Again, he notes that "only Hari (Vishnu) is eulogized by names such as Shiva", a position consistent with interpretations of the Srivaishnavite commentator Parasara Bhattar. Parasara Bhattar had interpreted Shiva to mean a quality of Vishnu, such as "One who bestows auspiciousness". However, this interpretation of the name Shiva has been challenged by Swami Tapasyananda's translation of Shankara's commentary on the Vishnu Sahasranama. He translates the 27th name, Shiva to mean:"One who is not affected by the three Gunas of Prakrti, Sattva, Rajas,and Tamas; The Kaivalaya Upanishad says, "He is both Brahma and Shiva." In the light of this statement of non-difference between Shiva and Vishnu, it is Vishnu Himself Who Is exalted by the praise and worship of Shiva." Based on this commonly held Advaitan point of view which has been adopted by Smartas, Vishnu and Shiva are viewed as one and the same God, being different aspects of preservation and destruction respectively. As many Sanskrit words have multiple meanings, it is possible that both Vishnu and Shiva share names in this instance, e.g., the name Shiva itself means "auspicious" which could also apply to Vishnu. The Deities Ananthapadmanabha and Shankaranarayana are worshipped by Hindus, as is Lord Panduranga Vitthala, a form of Lord Krishna with a Shiva Linga on his crown, signifying the oneness of both deities. However, the Vaishnava commentator, Parasara Bhattar, a follower of Ramanujacharya has interpreted the names "Shiva" and "Rudra" in Vishnu Sahasranama to mean qualities or attributes of Vishnu, and not to indicate that Vishnu and Shiva are one and the same God. Vaishnavas worship Vishnu in his four-armed form, carrying conch, disc, flower and mace in his hands, believing that to be the Supreme form. However, Smarthas do not subscribe to this aspect or personification of God, as Smarthas say that God is Nirguna and thus devoid of form. Additionally, they believe that God is not limited by time nor limited by shape and color. Vaishnava traditions are of the opinion that Vishnu is both unlimited and yet still capable of having specific forms, as to give arguments to the contrary (to say that God is incapable of having a form) is to limit the unlimitable and all-powerful Supreme. In the Sri Vaishnava and Sadh Vaishnava