SB 10.40.8
tvam evanye sivoktena
margena siva-rupinam
bahv-acarya-vibhedena
bhagavantam upasate
Translation:
There are still others, who worship You, the Supreme Lord, in the form of Lord Siva. They follow the path described by him and interpreted in various ways by many teachers.
Purport:
The words tvam eva, “You also,” indicate that the path of worshiping Lord Siva is indirect and therefore inferior. Akrura himself is following the superior method by directly worshiping Krsna, or Visnu, with his prayers.