Garbhodaksayi Vishnu is an expansion of Maha Vishnu. He enters into the Universes created by Maha Vishnu. According to the Gaudiya Vaishnavism, a school of Vainavism, the three different forms or three aspects of Lord Vishnu have been defined by Satvata tantra such as: Maha Vishnu, Garbhodakasayi Vishnu and Ksirodakasayi Vishnu (Paramatma). Each of the form has different roles to play in the protection and preservation of the Universe and its residents.

For the creation of the material world the plenary expansion of Lord Krishna includes three forms of Vishnus. The first form is Maha Vishnu that generates the complete material energy referred to as mahat tattva. The second for is the Garbhodaksayi Vishnu that permeates into the universes to create varieties in them. The third form known as Ksirodakasayi Vishnu is disseminated as the omnipresent Super soul pervading in all the universes within the heart of the living creatures. It is named as Paramatma. Ksirodakasayi Vishnu is also present within the atoms. Paramatma is the central object of meditation in Yoga.

Garbhodaksayi Vishnu, an elaboration of Maha Vishnu, is also said to be an expansion of Pradyumna.

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