janu-dvayam jalaja-locanaya jananya
laksmyakhilasya sura-vanditaya vidhatuh
urvor nidhaya kara-pallava-rocisa yat
samlalitam hrdi vibhor abhavasya kuryat
janu-dvayamup to the knees; jalaja-locanayalotus-eyed; jananyamother; laksmyaby Laksmi; akhilasyaof the entire universe; sura-vanditayaworshiped by the demigods; vidhatuhof Brahma; urvohat the thighs; nidhayahaving placed; kara-pallava-rocisawith her lustrous fingers; yatwhich; samlalitammassaged; hrdiin the heart; vibhohof the Lord; abhavasyatranscendental to material existence; kuryatone should meditate.
The yogi should fix in his heart the activities of Laksmi, the goddess of fortune, who is worshiped by all demigods and is the mother of the supreme person, Brahma. She can always be found massaging the legs and thighs of the transcendental Lord, very carefully serving Him in this way.
Brahma is the appointed lord of the universe. Because his father is Garbhodakasayi Visnu, Laksmi, the goddess of fortune, is automatically his mother. Laksmiji is worshiped by all demigods and by the inhabitants of other planets as well. Human beings are also eager to receive favor from the goddess of fortune. Laksmi is always engaged in massaging the legs and thighs of the Supreme Personality of Godhead Narayana, who is lying on the ocean of Garbha within the universe. Brahma is described here as the son of the goddess of fortune, but actually he was not born of her womb. Brahma takes his birth from the abdomen of the Lord Himself. A lotus flower grows from the abdomen of Garbhodakasayi Visnu, and Brahma is born there. Therefore Laksmijis massaging of the thighs of the Lord should not be taken as the behavior of an ordinary wife. The Lord is transcendental to the behavior of the ordinary male and female. The word abhavasya is very significant, for it indicates that He could produce Brahma without the assistance of the goddess of fortune.
Since transcendental behavior is different from mundane behavior, it should not be taken that the Lord receives service from His wife just as a demigod or human being might receive service from his wife. It is advised here that the yogi always keep this picture in his heart. The devotee always thinks of this relationship between Laksmi and Narayana; therefore he does not meditate on the mental plane as impersonalists and voidists do.
Bhava means one who accepts a material body, and abhava means one who does not accept a material body but descends in the original, spiritual body. Lord Narayana is not born of anything material. Matter is generated from matter, but He is not born of matter. Brahma is born after the creation, but since the Lord existed before the creation, the Lord has no material body.

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