SB 4.2.32
tad brahma paramam suddham
satam vartma sanatanam
vigarhya yata pasandam
daivam vo yatra bhuta-rat
Translation by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
By blaspheming the principles of the Vedas, which are the pure and supreme path of the saintly persons, certainly you followers of Bhutapati, Lord Siva, will descend to the standard of atheism without a doubt.
Purport by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
Lord Siva is described here as bhuta-rat. The ghosts and those who are situated in the material mode of ignorance are called bhutas, so bhuta-rat refers to the leader of the creatures who are in the lowest standard of the material modes of nature. Another meaning of bhuta is anyone who has taken birth or anything which is produced, so in that sense Lord Siva may be accepted as the father of this material world. Here, of course, Bhrgu Muni takes Lord Siva as the leader of the lowest creatures. The characteristics of the lowest class of men have already been described they do not bathe, they have long hair on their heads, and they are addicted to intoxicants. In comparison with the path followed by the followers of Bhutarat, the Vedic system is certainly excellent, for it promotes people to spiritual life as the highest eternal principle of human civilization. If one decries or blasphemes the Vedic principles, then he falls to the standard of atheism.