142 Srimad-Bhagavatam [Canto 1, Ch. 3
PURPORT

The purusa, after creating innumerable universes in the mahat-tattva,
enters in each of them as the second purusa, Garbhodakasdayi Visnu. When
He saw that within the universe there is all darkness and space only
without a resting place, He filled up half of the universe with water out of
His own perspiration and laid Himself down on the same water. This water
is called Garbhodaka. Then from His navel the stem of the lotus flower
sprouted, and on the flower petals the birth of Brahma, or the master
engineer of the universal plan, took place. Brahma became the engineer of
the universe, and the Lord Himself took charge of the maintenance of the
universe as Visnu. Brahma is generated from rajo-guna of prakrti, or the
mode of passion in nature, and Visnu became the Lord of the mode of
goodness. Visnu, being transcendental to all the modes, is always aloof
from the materialistic affection. This is already explained before. And
from Brahma there is Rudra (Siva), who is in charge of the modes of
ignorance or darkness. He destroys the whole creation by the will of the
Lord. Therefore all three, namely Brahma, Visnu and Siva, are incarnations
of the Garbhodakasayi Visnu. From Brahma the other demigods like
Daksa, Maricyadi, Manu and many others become incarnated to generate
living entities within the universe. This Garbhodakasdayi Visnu is glorified
in the Vedas in the hymns of Garbha-stuti, which begin with the description
of the Lord as having thousands of heads, etc. The Garbhodakasayi Visnu
is the Lord of the universe, and although He appears to be lying within
the universe, He is always transcendental. This is also already explained.
Visnu, who is the plenary portion of the Garbhodakasdayi Visnu, is the
Supersoul of the universal life, and He is known as the maintainer of the
universe or Ksirodakasayi Visnu. So the three features of the original
Purusa are thus understood. And all the incarnations within the universe
are emanations from this Ksirodakasayi Visnu.

In different millennia there are different incarnations, and they are
innumerable, although some of them are very prominent, such as Matsya,
Kirma, Varaha, Rama, Nrsimha, Vamana and many others. These incarna-
tions are called lila incarnations. Then there are qualitative incarnations
such as Brahma, Visnu, and Siva or Rudra who take charge of the
different modes of material nature.

Lord Visnu is nondifferent from the Personality of Godhead. Lord Siva
is in the marginal position between the Personality of Godhead and the
living entities or jivas. Brahma is always a jiva-tattva. The highest pious
living being or the greatest devotee of the Lord is empowered with the
