The word mahi refers to the five material elementsearth, water, air, fire and skywhich rest upon the lotus feet of the Supreme Personality of Godhead. Mahat-padam punya-yaso murareh. The mahat-tattva, the total material energy, rests on His lotus feet, for the cosmic manifestation is but another opulence of the Lord. In this cosmic manifestation there are four kinds of living entitiesjarayu ja (those born from embryos), anda ja (those born from eggs), sveda ja (those born from perspiration), and udbhijja (those born from seeds). Everything is generated from the Lord, as confirmed in the Vedanta-sutra (janmady asya yatah [SB 1.1.1]). No one is independent, but the Supreme Soul is completely independent. Janmady asya yato nvayad itaratas carthesv abhijnah sva-rat [SB 1.1.1]. The word sva-rat means independent. We are dependent, whereas the Supreme Lord is completely independent. Therefore the Supreme Lord is the greatest of all. Even Lord Brahma, who created the cosmic manifestation, is but another opulence of the Supreme Personality of Godhead. The material creation is activated by the Lord, and therefore the Lord is not a part of the material creation. The Lord exists in His original, spiritual position. The universal form of the Lord, vairaja-murti, is another feature of the Supreme Personality of Godhead.