Suta says [1.2.34]:
I’ve spoken of how Vishnu pervades everything in the universe out of compassion to help all living beings fulfill their desires. Now I will speak of another way that the spiritual Godhead manifests his pure existence within this material realm: he performs pastimes in the role of incarnations among the gods, animals, and humans.
The All-Attractive first takes the form of Purusha, at the very beginning of the universe, with the intention to manifest all that is required for creation. This begins with manifesting the great conglomeration of energies from which sixteen primary ingredients emerge.
“Purusha” means the man. This first incarnation of Godhead, Purusha, is basically “the man of the house” where “the house” is the entirety of all material creation. The role of the male is to supply the seeds and necessary ingredients. The female role is to develop the seeds and ingredients. So the original man, Purusha, gives the seed of all ingredients required in the universe.
The sixteen primary ingredients of creation manifest from “the great conglomeration of energies” (mahat) which the Purusha produces. In due course Suta will explain all these details fully. At present, suffice to say that the sixteen ingredients are the five elements, five gathering senses, five expressing senses, and the mind.
He lies down upon the water and enters a mystic sleep. In the lake of his naval grows a lotus, from which is manifested Brahmā, the master engineer of the universe.
He does this in a second form. The Purusha has three forms. The first was described in the previous text. It is Vishnu Lying on the Ocean of Causality (kāraṇodakaśayī viṣṇu). From this first Purusha comes all the globs (mahat) in which are stored all the ingredients required to create a universe.
The current text now describes the second form of the Purusha, Vishnu Lying on the Womb-Ocean (garbhodakaśayī viṣṇu). This Purusha enters each proto-universal glob to empower its creation.
We imagine that all the many worlds are grounded within the Purusha’s expansive body. But really, the body of the All-Attractive Godhead is super-excellently pure existence.
In other words, the idea that material things exist within God is a conception only. The truth is that nothing material exists in super-excellently pure nature of God. Thus material existence itself is a conception only.
Now the sages ask, “What does this conceptual form of Godhead that contains all the various worlds look like?”
Only perfect eyes can see this form; Thousands of amazing legs, thighs, hands and faces; Thousands of heads, ears, eyes, and noses; Thousands of effulgent garlands, clothes, and earrings.
Having answered their question, Suta returns to his original train of thought:
He gives the inexhaustible seed of the multitudes of incarnations. The portions of his portion create gods, animals, humans and so forth.
The second form of the Purusha creates the third form of the Purusha, Vishnu Lying on the Milk-Ocean (kṣīrodakaśayī viṣṇu). This third Purusha enters into the globule of each subatomic quantum within his universe. He is the origin of all the incarnations. His fragments and the fragments of his fragments become the gods, animals, humans, and so forth.
In the next section, Suta will describe many of the innumerable incarnations of Godhead that spring forth from this third Purusha.