bījaṁ saṅkarṣaṇasya ca
haimāny aṇḍāni jātāni
bījam saṅkarṣaṇasya – the seeds made of mahā-tattva (from which the five gross material elements manifest) along with the jīvas, which are generated from Mahā-Viṣṇu (the expansion of Saṅkarṣaṇa) and implanted within the illusory potency, and which have not yet developed into the subtle primordial forms of the material creation; tat-roma-bila-jāleṣu – they remain within His skin-pores; haimāni aṇḍāni – in the form of (countless) golden eggs; mahā-bhūta-āvṛtāni ca – and covered by the five gross elements; tu jātāni – are indeed born.
The transcendental seeds of Saṅkarṣaṇa emerge in the form of countless golden eggs from the pores of the skin of Mahā-Viṣṇu as He reclines in the Causal Ocean. All those eggs remain covered by the great material elements.
Innumerable universes are born from Mahā-Viṣṇu as He lies in the Causal Ocean. This point is analyzed in the present verse. That puruṣa is a manifestation of Saṅkarṣaṇa. All the seeds, in the form of the unmanifest material energy, along with the aforementioned living entities who were contained in the material nature, first attain the state of the subtle primordial forms of the elements. After transforming into the twenty-four elements of creation,20 they manifest in the form of golden eggs within the skin-pores of the puruṣa. All these golden eggs remain covered by the gross elements in their unmixed state.
In Śrīmad-Bhāgavatam (10.14.11), Śrī Brahmā has also stated:
vātādhva-roma-vivarasya ca te mahitvam:
O Bhagavān! Within the sphere of the universe composed of material energy, the unmanifest material energy, false ego, space, air, fire, water and earth, where am I, Brahmā, carrying this body, which measures seven spans of my own hand? And where are You, that personality within whose skin-pores innumerable universes are drifting like infinitesimal dust particles seen in the sun-rays entering through a window?
Furthermore, it is stated in Śrīmad-Bhāgavatam (3.11.40–41), vikāraiḥ sahito yuktaiḥ koṭiśo hy aṇḍa-rāśayaḥ:
This universe is assembled by the combination of the eightfold material nature, in the form of prakṛti, the unmanifest aggregate of material elements, false ego and the five sense objects, as well as sixteen transformations in the form of the eleven senses and the five great elements. Its inner portion extends over 5,000,000,000 yojanas (40,000,000,000 miles), and its outer portion consists of the seven coverings beginning with earth, each extending ten times further than the previous one. There are millions upon billions of universes that extend even further than this universe. Nevertheless, millions and billions of such universes are situated like tiny atomic particles within each of the skin-pores of Mahā-Viṣṇu. Learned persons describe the nature of Mahā-Viṣṇu in this way. That Kāraṇodakaśāyī Viṣṇu is the cause of all the universes.
The first puruṣa-avatāra, who lies in the Causal Ocean, is so colossal that the seeds of endless billions of universes are born in the pores of His skin. Those universes are only an imitation of the unlimited abodes of the spiritual world. As long as they remain within the body of the puruṣa-avatāra, they exist like golden eggs in the form of a semblance of transcendence. However, by the will of Mahā-Viṣṇu, they remain covered by the subtle aspects of the gross elements that have arisen from the instrumental cause and ingredient cause of the illusory energy. These golden eggs manifest along with the breathing of the puruṣa, and when they enter the unlimited chamber of the illusory energy, they are expanded by the unmixed five gross material elements.