धर्मस्य गुप्त्यै जगतो हिताय ।
वयं च सर्वे भवतानुभाविता
विभावयामो भुवनानि सप्त ॥ ३७ ॥
dharmasya guptyai jagato hitāya
vayaṁ ca sarve bhavatānubhāvitā
vibhāvayāmo bhuvanāni sapta
tava — Your; avatāraḥ — descent; ayam — this; akuṇṭha — unrestricted; dhāman — O You whose power; dharmasya — of justice; guptyai — for the protection; jagataḥ — of the universe; hitāya — for the benefit; vayam — we; ca — also; sarve — all; bhavatā — by You; anubhāvitāḥ — enlightened and authorized; vibhāvayāmaḥ — we manifest and develop; bhuvanāni — the worlds; sapta — seven.
Your current descent into the material realm, O Lord of unrestricted power, is meant for upholding the principles of justice and benefiting the entire universe. We demigods, each depending on Your grace and authority, develop the seven planetary systems.
As Lord Śiva glorifies Lord Kṛṣṇa doubt may arise, since, apparently, Lord Kṛṣṇa is standing before Lord Śiva as a historical personality with a humanlike body. However, it is out of the Lord’s causeless mercy that He appears to us in a form visible to our mundane eyes. If we want to understand the Absolute Truth, Śrī Kṛṣṇa, we must hear from recognized authorities in Kṛṣṇa consciousness, such as Lord Kṛṣṇa Himself in the Bhagavad-gītā, or from Lord Śiva, a recognized Vaiṣṇava authority, who here glorifies the Supreme Personality of Godhead.