284
Śrīmad-Bhāgavatam
[Canto 3, Ch. 7]
mahātmās  are the pure devotees who are on the path to Vaikuṇṭha, the kingdom of God, and who always chant and hear the glories of the Lord rather than talk of dry profitless philosophy. This system of association has been recommended since time immemorial, but in this age of quarrel and hypocrisy it is especially recommended by Lord Śrī Caitanya Mahāprabhu. Even one who has no assets of favorable austerity, if he nevertheless takes shelter of the  mahātmās  who are engaged in chanting and hearing the glories of the Lord, is sure to make progress on the path back home, back to Godhead.
TEXT 21
सृष्ट्वाग्रे महदादीनि सविकाराण्यनुकमात् । तेभ्यो विराजमुद्धृत्य तमनु प्राविशद्विभुः ॥२१॥
sṛṣṭvāgre mahad-ādīni sa-vikārāṇy anukramāt tebhyo virājam uddhṛtya tam anu prāviśad vibhuḥ
sṛṣṭvā —after creating;  agre —in the beginning;  mahad-ādīni —the total material energy;  sa-vikārāṇi —along with the sense organs;  anukramāt —by a gradual process of differentiation;  tebhyaḥ —out of that;  virājam —the gigantic universal form;  uddṛtya —manifesting;  tam —into that;  anu —later on;  prāviśat —entered;  vibhuḥ —the Supreme.
TRANSLATION
After creating the total material energy, the  mahat-tattva , and thereby manifesting the gigantic universal form with senses and sense organs, the Supreme Lord entered within it.
PURPORT
Fully satisfied by the answers of the sage Maitreya, Vidura wanted to understand the remaining portions of the creative function of the Lord, and he took the clue from the previous topics.
TEXT 22
यमाहुरार्धं पुरुषं सहस्राङ्घ्यूरुवाहुकम् । यत्र विश्व इमे लोकाः सविकासं समासते ॥२२॥