CC Madhya 20.267
- ādyo ’vatāraḥ puruṣaḥ parasya
- kālaḥ svabhāvaḥ sad-asan manaś ca
- dravyaṁ vikāro guṇa indriyāṇi
- virāṭ svarāṭ sthāsnu cariṣṇu bhūmnaḥ
ādyaḥ avatāraḥ—the original incarnation; puruṣaḥ—Kāraṇābdhiśāyī Viṣṇu; parasya—of the Supreme Lord; kālaḥ—time; svabhāvaḥ—space; sat-asat—cause and effect; manaḥ ca—as well as the mind; dravyam—the five elements; vikāraḥ—transformation or the false ego; guṇaḥ—modes of nature; indriyāṇi—senses; virāṭ—the universal form; svarāṭ—Garbhodakaśāyī Viṣṇu; sthāsnu—immovable; cariṣṇu—movable; bhūmnaḥ—of the Supreme Personality of Godhead.
“‘Kāraṇābdhiśāyī Viṣṇu [Mahā-Viṣṇu] is the first incarnation of the Supreme Lord, and He is the master of eternal time, space, cause and effects, the mind, the elements, the material ego, the modes of nature, the senses, the universal form of the Lord, Garbhodakaśāyī Viṣṇu and the sum total of all living beings, both moving and nonmoving.’
This is a quotation from Śrīmad-Bhāgavatam (SB 2.6.42). For an explanation, refer to Adi-līlā, Chapter Five, verse 83.