eta lañā sṛje puruṣa sakala saṁsāra
koṭi aṁśa-millions of parts and parcels; koṭi śakti-millions and millions of energies; koṭi avatāra-millions upon millions of incarnations; eta-all this; lañā-taking; sṛje-creates; puruṣa-the original person, Mahā-Viṣṇu; sakala saṁsāra-all the material world.
Mahā-Viṣṇu creates the entire material world, with millions of His parts, energies and incarnations. māyā -the external energy; yaiche -as; dui aṁśa -two parts; nimitta -the cause; upādāna -the ingredients; māyā -the material energy; nimitta-hetu -original cause; upādāna -ingredients; pradhāna -immediate cause; puruṣa -the person Lord Viṣṇu; īśvara -the Supreme Personality of Godhead; aiche -in that way; dvi-mūrti ha-iyā -taking two forms; viśva-sṛṣṭi kare -creates this material world; nimitta -the original cause; upādāna -the material cause; lañā -with. Just as the external energy consists of two parts-the efficient cause [nimitta] and the material cause [upādāna], māyā being the efficient cause and pradhāna the material cause-so Lord Viṣṇu, the Supreme Personality of Godhead, assumes two forms to create the material world with the efficient and material causes.
"The form of the Supreme Personality of Godhead is described to be transcendental, very subtle, eternal, all-pervading, inconceivable and therefore nonmanifested to the material senses of a conditioned living creature. He desired to expand Himself into many living entities, and with such a desire He first created a vast expanse of water within the universal space and then impregnated that water with living entities. By that process of impregnation a massive body appeared, blazing like a thousand suns, and in that body was the first creative principle, Brahmā. The great Parāśara Ṛṣi has also confirmed this in the Viṣṇu Purāṇa. He says that the cosmic manifestation visible to us is produced from Lord Viṣṇu and sustained under His protection. He is the principal maintainer and destroyer of the universal form.