A direct incarnation of the Supreme Personality of Godhead is called amsa or svamsa, whereas an incarnation from amsa is called kala. Among the kalas there are the vibhinnamsa-jivas, or living entities. These are counted among the jiva-tattvas

Expressions researched:
"A direct incarnation of the Supreme Personality of Godhead is called amsa or svamsa, whereas an incarnation from amsa is called kala. Among the kalas there are the vibhinnamsa-jivas, or living entities. These are counted among the jiva-tattvas"

SB Canto 5

A direct incarnation of the Supreme Personality of Godhead is called aṁśa or svāṁśa, whereas an incarnation from aṁśa is called kalā. Among the kalās there are the vibhinnāṁśa-jīvas, or living entities. These are counted among the jīva-tattvas.

SB 5.15.6, Translation and Purport:

In the womb of his wife, Ṛṣikulyā, King Bhūmā begot a son named Udgītha. From Udgītha's wife, Devakulyā, a son named Prastāva was born, and Prastāva begot a son named Vibhu through his wife, Niyutsā. In the womb of his wife, Ratī, Vibhu begot a son named Pṛthuṣeṇa. Pṛthuṣeṇa begot a son named Nakta in the womb of his wife, named Ākūti. Nakta's wife was Druti, and from her womb the great King Gaya was born. Gaya was very famous and pious; he was the best of saintly kings. Lord Viṣṇu and His expansions, who are meant to protect the universe, are always situated in the transcendental mode of goodness, known as viśuddha-sattva. Being the direct expansion of Lord Viṣṇu, King Gaya was also situated in the viśuddha-sattva. Because of this, Mahārāja Gaya was fully equipped with transcendental knowledge. Therefore he was called Mahāpuruṣa.

From this verse it appears that the incarnations of God are various. Some are part and parcel of the direct expansions, and some are direct expansions of Lord Viṣṇu. A direct incarnation of the Supreme Personality of Godhead is called aṁśa or svāṁśa, whereas an incarnation from aṁśa is called kalā. Among the kalās there are the vibhinnāṁśa-jīvas, or living entities. These are counted among the jīva-tattvas. Those who come directly from Lord Viṣṇu are called viṣṇu-tattva and are sometimes designated as Mahāpuruṣa. Another name for Kṛṣṇa is Mahāpuruṣa, and a devotee is sometimes called mahā-pauruṣika.