SB 4.4.19

The behavior of the most elevated transcendentalist and that of the most fallen conditioned soul appears to be the same. The elevated transcendentalist can surpass all the regulations of the Vedas, just as the demigods traveling in space surpass all the jungles and rocks on the surface of the globe, although a common man, who has no such ability to travel in space, has to face all those impediments. Although the most dear Lord Śiva appears not to observe all the rules and regulations of the Vedas, he is not affected by such disobedience, but a common man who wants to imitate Lord Śiva is mistaken. A common man must observe all the rules and regulations of the Vedas, which a person who is in the transcendental position does not need to observe. Dakṣa found fault with Lord Śiva for not observing all the strict rules and regulations of the Vedas, but Satī asserted that he had no need to observe such rules. It is said that for one who is powerful like the sun or the fire, there is no consideration of purity or impurity. The sunshine can sterilize an impure place, whereas if someone else were to pass such a place he would be affected. One should not try to imitate Lord Śiva; rather, one should strictly follow one’s prescribed occupational duties. One should never vilify a great personality like Lord Śiva.