380
Śrīmad-Bhāgavatam
[Canto 4, Ch. 9]
kalpa-ante —at the end of the millennium;  etat —this universe;  akhilam —all;  jaṭhareṇa —within the belly;  grhṇan —withdrawing;  śete —lies down;  pumān —the Supreme Person;  sva-dṛk —looking upon Himself;  ananta —the unlimited being Śeṣa;  sakhaḥ —accompanied by;  tat-aṅke —on His lap;  yat —from whose;  nābhi —navel;  sindhu —ocean;  ruha —sprouted;  kāñcana —golden;  loka —planet;  padma —of the lotus;  garbhe —on the whorl;  dyumān —Lord Brahmā;  bhagavate —unto the Supreme Personality of Godhead;  praṇataḥ —offering obeisances;  asmi —I am;  tasmai —unto Him.
TRANSLATION
My dear Lord, at the end of each millennium the Supreme Personality of Godhead Garbhodakaśāyī Viṣṇu dissolves everything manifested within the universe in His belly. He lies down on the lap of Śeṣanāga, from His navel sprouts a golden lotus flower on a stem, and on that lotus Lord Brahmā is created. I can understand that You are the same Supreme Godhead. I therefore offer my respectful obeisances unto You.
PURPORT
Dhruva Mahārāja's understanding of the Supreme Personality of Godhead is complete. In the  Vedas  it is said,  yasmin vijñāte sarvam evaṁ vijñātaṁ bhavanti : knowledge received through the transcendental causeless mercy of the Lord is so perfect that by that knowledge the devotee becomes acquainted with all the different manifestations of the Lord. Lord Kṣīrodakaśāyī Viṣṇu was present before Dhruva Mahārāja, who could also understand the Lord's two other forms, namely Garbhodakaśāyī Viṣṇu and Kāraṇodakaśāyī (Mahā) Viṣṇu. Regarding Mahā-Viṣṇu, it is stated in the  Brahma-saṁhitā :
yasyaika-niśvasita-kālam athāvalambya 
    jīvanti loma-vilajā jagadaṇḍa-nāthāḥ 
    viṣṇur mahān sa iha yasya kalā-viśeṣo 
    govindam ādi-puruṣaṁ tam ahaṁ bhajāmi  (Bs. 5.48)
At the end of each and every millennium, when all the material worlds are dissolved, everything enters the body of Garbhodakaśāyī Viṣṇu, who is lying on the lap of Śeṣanāga, another form of the Lord.
Those who are not devotees cannot understand the different forms of Viṣṇu and their positions in regard to the creation. Sometimes the atheists argue, "How can a flower stem sprout from the navel of