Maha-Visnu, who is lying on the cosmic ocean and from whose breathing so many innumerable universes are passing out and entering, is also an expansion of the Supreme Lord. As stated in the Brahma-samhita (5.48): "The Maha-Visnu, into whom all the innumerable universes enter and from whom they come forth again simply by His breathing process, is a plenary expansion of Krsna. Therefore I worship Govinda, Krsna, the cause of all causes."

Therefore one should conclusively worship the personal form of Krsna as the Supreme Personality of Godhead who has eternal bliss and knowledge. He is the source of all forms of Visnu. He is the source of all forms of incarnation, and He is the original Supreme Personality.

Both material nature and the living entity are eternal. That is to say that they existed before the creation. The material manifestation is from the energy of the Supreme Lord, and so also are the living entities, but the living entities are of the superior energy. Both the living entities and material nature existed before this cosmos was manifested. Material nature was absorbed in the Supreme Personality of Godhead, Maha-Visnu, and when it was required, it was manifested by the agency of mahat-tattva. Similarly, the living entities are also in Him, and because they are conditioned. they are averse to serving the Supreme Lord. Thus they are not allowed to enter into the spiritual sky. But with the coming forth of material nature these living entities are again given a chance to act in the material world and prepare themselves to enter into the spiritual world. That is the mystery of this material creation.