PURPORT

The word sahasrasirsa refers to the Personality of Godhead known as Garbhodakasayi Visnu. Although the Lord appeared as Ksirodakasayi Visnu, He has been described here as Sahasrasirsa Visnu because He is nondifferent from Garbhodakasayi Visnu. According to Srila Sanatana Gosvami in his Bhagavatamrta, the Sahasrasirsa Personality of Godhead who appeared at that time was the incarnation known as Prsnigarbha. He created the planet known as Dhruvaloka for the habitation of Dhruva Maharaja.