"Suta said: In the beginning of the creation, the Lord first
expanded Himself in the universal form of the purusa incarnation and
manifested all the ingredients for the material creation. And thus at
first there was the creation of the sixteen principles of material
action. This was for the purpose of creating the material universe."
"A part of the purusa lies down within the water of the universe,
from the navel lake of His body sprouts a lotus stem, and from the
lotus flower atop this stem, Brahma, the master of all engineers in
the universe, becomes manifest.
Lord Brahma Imparting Knowledge to Narada
It is believed that all the universal planetary systems are
situated on the extensive body of the purusa, but He has nothing to do
with the created material ingredients. His body is eternally in
spiritual existence par excellence.
The devotees, with their perfect eyes, see the transcendental form
of the purusa who has thousands of legs, thighs, arms and faces--all
extraordinary. In that body there are thousands of heads, ears, eyes
and noses. They are decorated with thousands of helmets and glowing
earrings and are adorned with garlands.
This form [the second manifestation of the purusa] is the source
and indestructible seed of multifarious incarnations within the
universe. From the particles and portions of this form, different
living entities, like demigods, men and others, are created."
Bhaktivedanta Book Trust. HDG A.C. Bhaktivedanta Swami Srila Prabhupada.