“It is forbidden to compare Nārāyaṇa even to demigods like Brahmā and Śiva, what to speak of others.
yas tu nārāyaṇaṁ devaṁ brahma-rudrādi-daivataiḥ
samatvenaiva vīkṣeta sa pāṣaṇḍī bhaved dhruvam
“One who considers demigods like Brahmā and Śiva to be on an equal level with Nārāyaṇa must certainly be considered an offender.” We should not equate the demigods with Nārāyaṇa, for even Śaṅkarācārya has forbidden this (nārāyaṇaḥ paro ’vyaktāt). Also, as mentioned in the Vedas, eko nārāyaṇa āsīn na brahmā neśānaḥ: “In the beginning of creation there was only the Supreme Personality, Nārāyaṇa, and there was no existence of Brahmā or Śiva.” Therefore, one who at the end of his life remembers Nārāyaṇa attains the perfection of life (ante nārāyaṇa-smṛtiḥ).”
Source:A.C. Bhaktivedanta Swami Prabhupada (2014 edition), “Srimad Bhagavatam”, Tenth Canto, Chapter 13 – Text 56