However, this interpretation of the name Shiva has been challenged by Swami Tapasyananda's translation of Shankara's commentary on the Vishnusahasranama. He translates the 27th name, Shiva to mean:"One who is not affected by the three Gunas of Prakrti, Sattva, Rajas,and Tamas; The "Kaivalaya Upanishad" says, "He is both Brahma and Shiva." In the light of this statement of non-difference between Shiva and Vishnu, it is Vishnu Himself Who Is exalted by the praise and worship of Shiva." Based on this commonly held Advaitan point of view which has been adopted by Smartas, Vishnu and Shiva are viewed as one and the same God, being different aspects of preservation and destruction respectively. As many Sanskrit words have multiple meanings, it is possible that both Vishnu and Shiva share names in this instance, e.g., the name Shiva itself means "auspicious" which could also apply to Vishnu. The Deities Ananthapadmanabha and Shankaranarayana are worshipped by Hindus, as is Lord Panduranga Vitthala, a form of Lord Krishna with a Shiva Linga on his crown, signifying the oneness of both deities.