Orgin of Gods - Part V - Living Entities' Creation

Thereafter, Mahä-purusa, having entered the universe in the forms of Prajäpati, Visnu and Sambhu, performs His pastime of maintenance, creation and dissolution, which occurs within the inert material energy. Since this pastime is so insignificant, Visnu associates with Yoganidrä, who is the personification of mystical absorption in His own intrinsic bliss, and the partial manifestation of the spiritual potency.

The lilä of Maha-Visnu is such that Brahmä, Visnu and Sambhu have now entered the material universe. Maha-Visnu performs the tasks of creating, maintaining and annihilating the material world by entering the universe in these three forms, Brahmä, Visnu and Sambhu. Because Brahmä and Sambhu have a self-conception of being separate from the essential reality of Bhagavän, they sport with their respective aspects of the inferior potency, namely Sävitri and Umä, who are the shadow forms of the transcendental potency. However, Bhagavän Visnu associates with Bhagavati Mahä-Yoganidrä, who, being the partial manifestation of Ramä-devi, is the personification of mystical absorption in His own intrinsic bliss.

When Garbhodakasayi Visnu desired to create, from His navel emerged a golden lotus flower, from which the creator, Brahmä, appeared. Complete with its stem, this wonderful golden lotus flower is the residence of Brahmä and is known as Brahmaloka or Satyaloka. Before the creation of the five gross elements, the fundamental elements existed in their natural condition in separate, individual forms, because the process of combining them had not been applied. Mahä-Visnu, acted through the illusory potency by associating with His own transcendental potency. Uniting those separate elements by systematic combination, He created the material world. After accomplishing the task of creation in this way, He became absorbed in mystic slumber, the form of union with His own transcendental potency. When He mixed together the individual essential realities, He manifested unlimited numbers of material universes. After that He personally entered into His hidden abode, the innermost region of each universe (hidden means unreachable. it can be Lord's resting place and can be each creation/entity's heart). At that time, all the living entities woke up from the sleeping condition in which they had passed the duration of the cosmic dissolution. this last few words means, creation and dissolution follow a complete cycle. Cosmic annihilation happens at the end of Brahmä’s lifespan (one breathing cycle of Lord). The living entities again become manifest within the creation according to their previous fruitive desires. The living entities are eternal (eternal - they exist throughout the time) and they have an eternal relationship with Krsna that extends throughout time, with neither beginning nor end. By constitution they are intrinsically His superior potency. Narada explains it with an example: living beings are part and parcle of Krsna such as the rays of the sun are always related to the sun. The lotus flower that emerged from the area of Visnu’s navel contained the collective bodily conception of all living entities.