When Tārā assumes the features of Śiva, Kālī results in being the counterpart - Śakti and when Kālī assumes the purpose of Śiva, Tārā gets to be Śakti. The sensible sādhaka as a result, ought to by no means understand any difference between them and so receives liberated, by https://www.youtube.com/watch?v=GMMWwN9ho2U&t=6s