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When Tārā assumes the features of Śiva, Kālī gets to be the counterpart - Śakti and when Kālī assumes the job of Śiva, Tārā gets Śakti. The clever sādhaka consequently, should in no way perceive any difference between them and thus will get liberated, by worshipping equally and results in being a person with Śiva and Śakti.Narad Muni