PURPORT

From this verse it appears that the incarnations of God are various. Some are part and parcel of the direct expansions, and some are direct expansions of Lord Visnu. A direct incarnation of the Supreme Personality of Godhead is called amsa or svamsa, whereas an incarnation from amsa is called kala. Among the kalas there are the vibhinnamsa-jivas, or living entities. These are counted among the jiva-tattvas. Those who come directly from Lord Visnu are called visnu-tattva and are sometimes designated as Mahapurusa. Another name for Krsna is Mahapurusa, and a devotee is sometimes called maha-paurusika.