PURPORT

Maha-Visnu lying in the spiritual Causal Ocean is the subjective portion of Maha-Saṅkarsana. He entered, as His own subjective portions, into those universes. These individual portions all represent the second divine purusa lying in the ocean of conception and is identical with Maha-Visnu in every respect. He is also spoken of as the divine guide, from within, of all souls.