When Tārā assumes the traits of Śiva, Kālī turns into the counterpart - Śakti and when Kālī assumes the role of Śiva, Tārā gets to be Śakti. The clever sādhaka for that reason, should really under no circumstances understand any distinction between them and so will get liberated, by https://www.youtube.com/watch?v=GMMWwN9ho2U&t=6s