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ŚB 10.40.8

त्वामेवान्ये शिवोक्तेन मार्गेण शिवरूपिणम् ।
बह्वाचार्यविभेदेन भगवन्तम् उपासते ॥ ८ ॥
tvām evānye śivoktena
mārgeṇa śiva-rūpiṇam
bahv-ācārya-vibhedena
bhagavantam upāsate

Synonyms

tvāmYou; evaalso; anyeothers; śivaby Lord Śiva; uktenaspoken; mārgeṇaby the path; śiva-rūpiṇamin the form of Lord Śiva; bahu-ācāryaof many teachers; vibhedenafollowing the different presentations; bhagavantamthe Supreme Lord; upāsatethey worship.

Translation

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.

Purport

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.