Vishnu Purana narrates that Sri arose from the Ocean of milk on the occasion of the Samudra Manthan. Sri is mother of the Universe. She is Vishnu`s energy and is enduring and undeteriorating. Just as Vishnu is omnipresent, so is Sri. Vishnu is the sense and Sri is the word; she is morality, Vishnu is justice; Vishnu is perception, and she the power thereof; he is merit, and she the act of piety. Vishnu is the creator and she the creation; Sri is earth, and is also the supporter of Hari.
Sri or Goddess Lakshmi is permanent peace; Sri is desire, and the worshipful one is Kama; he is sacrifice, and she the dakshina; the goddess is the first libation, and Janarddana is Purodasa. It has been stated in the Purana that Lakshmi is the chitti and Hari -is the. yupa. Lakshmi is sacrificial fuel. Sri is the mistress of wealth. Sri or the lotus-seated one is the splendour. The Lotus-throwned one is Swadha, ever conferring gratification; Sri is the city of the celestials, that soul of all Vishnu. The support of Sri is the Moon, and Sri is the constant resplendence thereof; Lakshmi is Fortitude and Exertion.
Govinda is the Ocean and Shri is the shore. Lakshmi is like the spouse of Indra. Sri is the goddess of Prosperity and her supporter is the god of riches himself. Lakshmi is the highly exalted Gaud and Kesava is Varuna himself. Sri is the celestial host. Lakshmi is energy. Lakshmi is Kastha, and the lord is Nimesha. He is Muhurta and she is Kala; Lakshmi is the light, as Hari, or Sarva lord of all is the lamp. Sri is Night, and the holder of the discus and mace is Day.
Vishnu Purana narrates that Lord Vishnu is the bridegroom and she dwelling in the lotus-groove is the bride. The `Lotus-seated Sri is the Ensign. Lakshmi is Thirst. It has also been said that Lakshmi and Govinda are respectively Attachment and Love.
Finally it can be concluded saying that Vishnu encompasses all the gods, men, beasts and other creatures that are termed male while Goddess Lakshmi on the other hand comprises everything that are termed female.