Shiva and Vishnu are one and the same entity. They are essentially one and the same. They are the names given to the different aspects of the all-pervading Supreme Parabrahman the Supreme Being or the Absolute. ‘Sivasya hridayam vishnur-vishnoscha hridayam sivah—Vishnu is the heart of Shiva and likewise Shiva is the heart of Vishnu’."
Swaminarayan holds that Vishnu and Shiva are different aspects of the same God.Notably, the Swaminarayan view is a minority view among Vaishnavites, but the dominant view in contemporary Hinduism which follows the Smarta view in general.