The three deities Brahma, Visnu and Mahesvara (Siva), the executive heads of the three modes of material nature (passion, goodness and ignorance), are all generated from Garbhodakasayi Visnu, who is described herein by Brahma. From the Ksirodakasayi Visnu, many Visnu incarnations expand at different ages in the duration of the cosmic manifestation. They are expanded only for the transcendental happiness of the pure devotees. The incarnations of Visnu, who appear at different ages and times, are never to be compared to the conditioned souls. The visnu-tattvas are not to be compared to deities like Brahma and Siva, nor are they on the same level. Anyone who compares them is called a pasandi, or infidel. Tamasah, mentioned herein, is the material nature, and the spiritual nature has a completely separate existence from tamah. Therefore, spiritual nature is called avabodha-rasa, or avarodha-rasa. Avarodha means that which completely nullifies. In the Transcendence there is no chance of material contact by any means. Brahma is the first living being, and therefore he mentions his birth from the lotus flower generated from the abdomen of Garbhodakasayi Visnu.