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Genealogical Table of the Daughters of Manu
13
durvāsasam —Durvāsā;  somam —Soma (the moon-god);  ātma —the Supersoul;  tīśa —Lord Śiva;  brahma —Lord Brahmā;  sambhavān —incarnations of.
TRANSLATION
Anasūyā, the wife of Atri Muni, gave birth to three very famous sons, Soma, Dattātreya and Durvāsā, who were partial representations of Lord Viṣṇu, Lord Śiva and Lord Brahmā. Soma was a partial representation of Lord Brahmā, Dattātreya was a partial representation of Lord Viṣṇu, and Durvāsā was a partial representation of Lord Śiva.
PURPORT
In this verse we find the words  ātma-tīśa-brahma-sambhavān .  Ātma  means the Supersoul, or  Viṣṇu ,  tīśa  means Lord Śiva, and  brahma  means the four-headed Lord Brahmā. The three sons born of Anasūyā—Dattātreya, Durvāsā and Soma—were born as partial representations of these three demigods.  Ātma  is not in the category of the demigods or living entities because He is  Viṣṇu ; therefore He is described as  vibhinnāmśa-bhūtānām . The Supersoul or  Viṣṇu  is the seed-giving father of all living entities, including Brahmā and Lord Śiva. Another meaning of the word  ātma  may be accepted in this way: the principle who is the Supersoul in every  ātma , or, one may say, the soul of everyone, became manifested as Dattātreya, because the word  amśa , part and parcel, is used here.
In  Bhagavad-gītā  the individual souls are also described as parts of the Supreme Personality of Godhead or Supersoul, so why not accept that Dattātreya is one of those parts? Lord Śiva and Lord Brahmā are also described here as parts, so why not accept all of them as ordinary individual souls? The answer is that the manifestations of  Viṣṇu  and those of the ordinary living entities are certainly all parts and parcels of the Supreme Lord, and no one is equal to Him, but among the parts and parcels there are different categories. In the  Varāha Purāṇa  it is nicely explained that some of the parts are  svāmśa , and some are  vibhinnāmśa .  Vibhinnāmśa  parts are called  jīvas , and  svāmśa  parts are in the  Viṣṇu  category. In the  jīva  category, the  vibhinnāmśa  parts and parcels, there are also gradations. That is explained in the  Viṣṇu Purāṇa , where it is clearly stated that the individual parts and parcels who can travel to any part of the Lord's creation are called  sarva-gata  and are suffering the pangs of material existence. They are subject to be freed from the coverings of ignorance under material existence according to different levels of work