brahma bhavo bhavantas ca
manavo vibudhesvarah
vibhutayo mama hy eta
bhutanam bhuti-hetavah
brahmaLord Brahma; bhavahLord Siva; bhavantahall of you prajapatis; caand; manavahthe Manus; vibudha-isvarahall the different demigods (such as the sun, the moon, Venus, Mars and Jupiter, who are all in charge of various activities for the welfare of the world); vibhutayahexpansions of energy; mamaMy; hiindeed; etahall these; bhutanamof all the living entities; bhutiof welfare; hetavahcauses.
Lord Brahma, Lord Siva, the Manus, all the other demigods in the higher planetary systems, and you prajapatis, who are increasing the population, are working for the benefit of all living entities. Thus you expansions of My marginal energy are incarnations of My various qualities.
There are various types of incarnations or expansions of the Supreme Personality of Godhead. The expansions of His personal self, or visnu-tattva, are called svamsa expansions, whereas the living entities, who are not visnu-tattva but jiva-tattva, are called vibhinnamsa, separated expansions. Although Prajapati Daksa is not on the same level as Lord Brahma and Lord Siva, he is compared to them because he engages in the service of the Lord. In the service of the Personality of Godhead, it is not that Lord Brahma is considered very great while an ordinary human being trying to preach the glories of the Lord is considered very low. There are no such distinctions. Regardless of whether materially high or materially low, anyone engaged in the service of the Lord is spiritually very dear to Him. In this regard, Srila Madhvacarya gives this quotation from the Tantra-nirnaya:
brahmadyas tu vibhutayah
tad-antaryaminas caiva
matsyadya vibhavah smrtah
From Lord Brahma down, all the living entities engaged in the service of the Lord are extraordinary and are called vibhuti. As the Lord says in Bhagavad-gita (10.41):
Know that all beautiful, glorious and mighty creations spring from but a spark of My splendor. A living entity especially empowered to act on behalf of the Lord is called vibhuti, whereas the visnu-tattva incarnations of the Lord, such as the Matsya avatara (kesava dhrta-mina-sarira jaya jagad-isa hare), are called vibhava.

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