The Avataras
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each and every Universe He spreads water from His body, and on that water He lies down. From His navel the stem of a lotus flower grows, and on that lotus flower the first creature, Brahma, is born. Within the stem of that lotus flower there are fourteen divisions of planetary systems, which are created by Brahma.
In each Universe the Lord as Vishnu maintains the Universe, tending to its needs, and although He is within the Universe, the influence of material energy cannot touch Him. The same Vishnu, when it is required, takes the Form of Lord Shiva and annihilates the cosmic creation. These three secondary incarnations; namely, Brahma, Vishnu and Shiva, are the predominating deities of the three modes of material Nature. The second incarnation of Vishnu, known as Garbhodakshayee, is worshipped as the Hiranyagarbha Supersoul, Who has thousands of heads, as described in the Vedic hymns. This second incarnation, Garbhodakshayee Vishnu, is the Master of the Universe, and in each Universe there is a manifestation of the Garbhodakshayee Vishnu. Although He is within the material Nature, still He is not touched by it.
The third incarnation of Vishnu is also an incarnation of the mode of goodness. As the Kshirodhakshayee Vishnu, He is also the Supersoul of all living entities, and He resides on the ocean of milk within the Universe. Thus Lord Chaitanya described the Purusha Avatars.
He then described the  Leela  Avatars: He said that there is no limit or counting for the  Leela , or “Pastime,” Avatars, but some of them are described by the Lord, for example: Matsya, Kurma, Raghunath, Nrishingha, Vamana and Baraha.
A description of the qualitative incarnations of Vishnu, or Guna Avatars, is as follows: Brahma is one of the living entities, but he is very powerful on account of his devotional service. Such a primal living entity, by the influence of the mode of material passion, is situated as Brahma. He is made powerful by Garbhodakshayee Vishnu directly, and therefore Brahma has power to create innumerable living entities. A description of Brahma is given in the  Brahma Samhita , Fifth Chapter, 50th Verse. Brahma is likened to the valuable stones influenced by the rays of the Sun, and the Sun is likened to the Supreme Lord Garbhodakshayee Vishnu. If in some Kalpa there is no suitable living entity who can act in the position of Brahma, then Garbhodakshayee Vishnu Himself manifests as Brahma and acts in that way.
Similarly, by expanding Himself as Lord Shiva, He is engaged when there is a necessity to annihilate the  Bramhanda . Lord Shiva, in association with