BRS 2.1.200

This example shows how Mahā-viṣṇu is a form spreading over all the universes to illustrate the present topic of the Lord having a form composed of ten million universes. However, from this it should be concluded that Kṛṣṇa, who is the source of Mahā-viṣṇu, is therefore even greater, for He spreads Himself all over Vaikuṇṭha. Kṛṣṇa’s separateness from all these universes and Vaikuṇṭha is astonishing. It is said in the Gītā: mayā tatam idaṁ sarvaṁ jagad avyakta-mūrtinā mat-sthāni sarva-bhūtāni na cāhaṁ teṣv avasthitaḥ By Me, in My unmanifested form, this entire universe is pervaded. All beings are in Me, but I am not in them. BG 9.4 Now the present verse will be explained. Tamas is prakṛti. Mahat is mahat-tattva. Aham is ahaṅkāra. Kham is ether element. Caraḥ is air element. Bhūḥ is earth element. This whole universe is elsewhere considered like a beggar’s bowl. Here it is designated as a pot (ghaṭa) to indicate Brahmā’s body being reddish like earth. Brahmā identifying himself with the form of the totality of jīvas, the universe surrounded by the elements, says “Who am I?” Identifying himself as four-headed Brahmā, a form of seven vitastis (7 x 9 inches), he says, “Who am I?” The modifiers are in the form of karma-dhārayas. And what is the greatness of Your form with such great qualities (īdṛg-vidhā)? Like atoms moving in and out (parāṇu-caryā) of the lattice-work of a window (vātādhva), the universes are created and destroyed in Your hair pores (roma–vivarasya), each one being very small. It is also seen in the Viṣṇu Purāṇa: yasyāyutāyutāṁśāṁse viśva-śaktir iyam sthitā: The energy of the universe is situated as a portion of one ten-thousandth of the Lord’s energy.