When Tārā assumes the features of Śiva, Kālī gets the counterpart - Śakti and when Kālī assumes the job of Śiva, Tārā becomes Śakti. The sensible sādhaka for that reason, should really never perceive any distinction between them and therefore will get liberated, by worshipping both equally and will https://www.youtube.com/watch?v=GMMWwN9ho2U&t=6s