बह्वाचार्यविभेदेन भगवन्तम् उपासते ॥ ८ ॥
There are still others, who worship You, the Supreme Lord, in the form of Lord Śiva. They follow the path described by him and interpreted in various ways by many teachers.
The words tvām eva, “You also,” indicate that the path of worshiping Lord Śiva is indirect and therefore inferior. Akrūra himself is following the superior method by directly worshiping Kṛṣṇa, or Viṣṇu, with his prayers.