Material nature plays two roles, that of direct cause, or maya, and that of global material energy in the unmanifest state, linked to the manifestation of the temporal elements. When Maha-Visnu, the first Avatar-Supreme, sets his gaze on material nature, it sets in motion, and it is then that He injects living beings into matter. This single gaze is enough to create consciousness, which is called mahat-tattva and of which the guardian Deity is Vasudeva. Consciousness is then divided into three sectors of activity according to the three modes of influence of nature; virtue, passion, ignorance. Consciousness under the sign of virtue has Aniruddha as its guardian deity. Consciousness under the sign of passion engenders intelligence, and its guardian divinity is Pradyumna, the Master of the senses. Consciousness under the sign of ignorance produces ether, space and the sense of hearing. Cosmic manifestation is all of these elements, and countless galaxies are created. These countless galaxies emanate from the pores of Maha-Visnu's body like so many dust particles that would pass through the holes of a mosquito net. Countless galaxies are also created and wiped out by its blast. All the energies of Maha-Visnu are spiritual: they have nothing in common with material energy. Brahma, the sovereign celestial being of each galaxy, lives only the time of a breath of Maha-Visnu. This is therefore the original Supreme Soul and the original Master of all galaxies. So much for the description of the first Avatar, Maha-Visnu.

Garbhodakashayi, the second Avatar of Visnu, enters each of the galaxies, then lies down on the water He produces from his own body. From his navel arose the stem of a lotus which became the birthplace of Brahma, the demiurge and first created being. In the stem of this lotus are the fourteen planetary systems, created by Brahma. The Lord is present in the form of Garbhodakashayi Visnu in every galaxy, of which He is the support. Despite this universal presence, the influence of material energy cannot touch him. In due time, this same Visnu takes the form of Siva and annihilates the cosmic creation. These three secondary incarnations, Brahma, Visnu and Siva, are the guardian deities of the three attributes of material nature. The second Avatar of Visnu, Garbhodakashayi, who is worshiped as the Supreme Soul, or Hiranyagarbha, and whom the Vedic hymns describe as having thousands of heads, imposes himself as the Ruler of the galaxy, and despite his presence in the midst of material nature, He is in no way affected by it.

The third Avatar of Visnu, named Kshirodakashayi, also embodies virtue. Supreme Soul of all living beings, He resides on the Milky Ocean of the galaxy. This is the description of the Supreme Avatars given by Chaitanya Mahaprabhu. He then describes the Lila-Avatars [Divine Manifestations which at various times descend into the material galaxy to make visible the spiritual and absolute entertainments of the Supreme Lord], who engage in different entertainments, and points out that their number is infinite.