How many {incarnation of} are to/by {Shiva} ?
How many people are the incarnation of Shiva?
SELECT (COUNT(?sub) AS ?value ) { ?sub wdt:P3701 wd:Q11378 }
SELECT (COUNT(?sub) AS ?subs ) {
?statement <http://www.w3.org/1999/02/22-rdf-syntax-ns#subject> ?sub .
?statement <http://www.w3.org/1999/02/22-rdf-syntax-ns#predicate> <http://www.wikidata.org/entity/P3701> .
?statement <http://www.w3.org/1999/02/22-rdf-syntax-ns#object> http://wikidata.dbpedia.org/resource/Q11378 .
} 

Do you know the number of people who are the incarnation of Shiva?