Gurudev, Lord Shiva never took a body (physical form), and possibly even goddesses such as Goddess Durga, Goddess Saraswati, Goddess Gayatri etc. also did not. So are all these different forms of the same energy? What is the difference among them?
Yes, they are essentially one. All of them are different powers, and are different by virtue of their names, their forms and appearance; yet they are all one in essence.