Ādi 2.18

The Supreme Personality of Godhead is by nature joyful. His enjoyments or pastimes are completely transcendental. He is on the fourth dimension of existence, for although the material world is measured by the limitations of length, breadth and height, the Supreme Lord is completely unlimited in His body, form and existence. He is not personally attached to any of the affairs within the material cosmos. The material world is created by the expansion of His purusa-avatara, who directs the aggregate material energy and all the conditioned souls. By understanding the three expansions of the purusa, a living entity can transcend the position of knowing only the twenty-four elements of the material world.

One of the expansions of Maha-Visnu is Ksirodakasayi Visnu, the Supersoul within every living entity. As the Supersoul of the total living entities, or the second purusa, He is known as Garbhodakasayi Visnu. As the creator or original cause of innumerable universes, or the first purusa, who is lying on the Causal Ocean, He is called Maha-Visnu. The three purusas direct the affairs of the material world.

The authorized scriptures direct the individual souls to revive their relationship with the Supersoul. Indeed, the system of yoga is the process of transcending the influence of the material elements by establishing a connection with the purusa known as Paramatma. One who has thoroughly studied the intricacies of creation can know very easily that this Paramatma is the plenary portion of the Supreme Being, Sri Krsna.