"For material creation, Lord Krishna's plenary expansion assumes three Vishnus. The first one, Mahā Viṣṇu, creates the total material energy, known as the mahat-tattva. The second, Garbhodakaśāyī Viṣṇu, enters into all the universes to create diversities in each of them. The third, Kṣīrodakaśāyī Vishnu, is diffused as the all-pervading Supersoul in all the universes in heart of every living being and is known as Paramātmā. He is present even within the atoms. Real object of meditation in Yoga is a Paramātmā. Anyone who knows them can be liberated from material entanglement."