CC Madhya 20.294
- tṛṭīya-puruṣa viṣṇu—‘guṇa-avatāra’
- dui avatāra-bhitara gaṇanā tāṅhāra
tṛtīya-puruṣa—the third Personality; viṣṇu—Lord Viṣṇu; guṇa-avatāra—the incarnation of the material quality of goodness; dui avatāra-bhitara—within the two incarnations; gaṇanā tāṅhāra—He is designated.
“The third expansion of Viṣṇu is Kṣīrodakaśāyī Viṣṇu, who is the incarnation of the quality of goodness. He is to be counted within both types of incarnations [puruṣa-avatāras and guṇa-avatāras].