Prabhupāda: This Garbhodakaśāyī Viṣṇu is the father of Brahmā, who has created all these innumerable planets. And in one of the planets there is Kṣīrodakaśāyī Viṣṇu. In that planet the ocean is of milk. There are different kinds of ocean, as we get information from Vedic literature. As we have got here the ocean of water, similarly there is ocean of milk, there is ocean of oil, there is . . . just like you have got oil within earth, similarly in those planets there are oil ocean, milk ocean. So there is one planet within this universe which has got ocean of milk. And in that milk ocean there is another Viṣṇu, who is called Kṣīrodakaśāyī Viṣṇu. Kṣīra means milk, and udaka means water.
Go on.
Upendra: "Therefore, the conclusion is that the puruṣa-avatāra is manifested in three features, namely 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."
Prabhupāda: This Kṣīrodakaśāyī Viṣṇu is in everyone's heart. He is also sitting with me in the heart. I, as spirit soul, I am sitting there, and Kṣīrodakaśāyī Viṣṇu as Paramātmā, as guiding Supersoul, He is also sitting in the same position. One is . . . it is stated in the Upaniṣad that two birds are sitting in one tree. One bird is eating the fruit, and the other bird is simply witnessing. So Kṣīrodakaśāyī Viṣṇu as Paramātmā, He is witnessing the activities of the individual soul. And according to the activities of the individual soul, He is getting the necessary result. He is witness.
In the Bhagavad-gītā also it is confirmed, anumantā, upadraṣṭā. Upadraṣṭā means witness. Suppose you are doing something. I have nothing to do with your activities, but I can see, I am seeing what you are doing. So He is upadraṣṭā. And anumantā. Anumantā means the individual soul cannot do anything without the sanction of the Supersoul. Either you may do something good or bad, but it has to be taken sanction from the Supersoul. Just like there is a English version, that "Not a grass moves without the sanction of God." So without sanction of God, we cannot do anything.