In the beginning of the creations, Lord Himself expanded into a universal form of purusha incarnations and manifested all ingredients for material creation. There are 3 purusha features - Karanodakasayi Vishnu, Garbhodhakasayi Vishnu, and Kshirodakasayi Vishnu.

Innumerable universes are generated through skin holes of this Karanodakasayi Vishnu called Maha Vishnu and to each one of the universes God enters as Garbhodhakasayi Vishnu. Nithya bhadha or eternally conditioned souls are being created and destroyed at intervals. Those who catch the truth and surrender to the lotus feet of Vasudev after many births, join eternally liberated souls and are allowed to enter into the kingdom of Godhead. Those who do not catch the truth are merged into Mahat tattva with all ingredients of material manifestation.

Primarily this Mahat tattva is divided into 16 parts, namely 5 gross material elements and 11 working instruments or senses. This Mahat tattva is assembled in some corner of a vast, unlimited spiritual sky and that part occupied by Mahat tattva is called the material sky. Within this Mahat tattva, there is an innumerable universe. All these are collectively produced by Karanodhasakayi Vishnu who simply throws his glance to impregnate the material sky.

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