Why the devatas, though not God, are called ishvara
Krsna Himself, endowed with sixty four transcendental qualities, is the perfect embodiment of continuous rasa.16 Of these fifty qualities are present in small amount in the jivas. These fifty qualities and an additional five qualities are present in Siva, Brahma, Ganesa, Surya and other devatas. For that reason, though they are not God, they are also called isvara or Lord.
Chaitanya Shikshamrita, Bhaktivinoda Thakura