Therefore, the conclusion is that the puruṣa-avatāra is manifested in three features—first the Kāraṇodakaśāyī who creates aggregate material ingredients in the mahat-tattva, second the Garbhodakaśāyī who enters in each and every universe, and third the Kṣīrodakaśāyī Viṣṇu who is the Paramātmā of every material object, organic or inorganic. One who knows these plenary features of the Personality of Godhead knows Godhead properly, and thus the knower becomes freed from the material conditions of birth, death, old age and disease, as it is confirmed in Bhagavad-gītā, In this śloka the subject matter of Mahā-Viṣṇu is summarized. The Mahā-Viṣṇu lies down in some part of the spiritual sky by His own free will. Thus He lies on the ocean of kāraṇa, from where He glances over His material nature, and the mahat-tattva is at once created. Thus electrified by the power of the Lord, the material nature at once creates innumerable universes, just as in due course a tree decorates itself with innumerable grown fruits. The seed of the tree is sown by the cultivator, and the tree or creeper in due course becomes manifested with so many fruits. Nothing can take place without a cause. The Kāraṇa Ocean is therefore called the Causal Ocean. Kāraṇa means "causal." We should not foolishly accept the atheistic theory of creation. The description of the atheists is given in the Bhagavad-gītā. The atheist does not believe in the creator, but he cannot give a good theory to explain the creation. Material nature has no power to create without the power of the puruṣa, just as a prakṛti, or woman, cannot produce a child without the connection of a puruṣa, or man. The puruṣa impregnates, and the prakṛti delivers. We should not expect milk from the fleshy bags on the neck of a goat, although they look like breastly nipples. Similarly, we should not expect any creative power from the material ingredients; we must believe in the power of the puruṣa, who impregnates prakṛti, or nature. Because the Lord wished to lie down in meditation, the material energy created innumerable universes at once, in each of them the Lord lay down, and thus all the planets and the different paraphernalia were created at once by the will of the Lord. The Lord has unlimited potencies, and thus He can act as He likes by perfect planning, although personally He has nothing to do. No one is greater than or equal to Him. That is the verdict of the Vedas.
He (Maha-Visnu) lies on the ocean of karana, from where He glances over His material nature, and the mahat-tattva is at once created
SB Canto 1
Thus He lies on the ocean of kāraṇa, from where He glances over His material nature, and the mahat-tattva is at once created.
A part of the puruṣa lies down within the water of the universe, from the navel lake of His body sprouts a lotus stem, and from the lotus flower atop this stem, Brahmā, the master of all engineers in the universe, becomes manifest.