Mahā-Viṣṇu again enters every universe as the reservoir of all living entities, Garbhodakaśāyī Viṣṇu. From Garbhodakaśāyī Viṣṇu expands Kṣīrodakaśāyī Viṣṇu, the Supersoul of every living entity. Garbhodakaśāyī Viṣṇu also has His own Vaikuṇṭha planet in every universe, where He lives as the Supersoul or supreme controller of the universe. Garbhodakaśāyī Viṣṇu reclines in the midst of the watery portion of the universe and generates the first living creature of the universe, Brahmā. The imaginary universal form is a partial manifestation of Garbhodakaśāyī Viṣṇu.