Garbhodakaśāyī Visnu also known as Hiraņyagarbha, and Ksirodakaśāyī Visnu also known as Paramātmā and Supersoul, are both expansions of Mahā-Visnu also known as Kāraṇodakaśāyī Visnu.

All three are all ultimately expansions of Krsna the Supreme Personality of Godhead and cause of all causes. All these Visnu expansions and all Visnu expansions actually appear from Krsna's first expansion Balarama, also known as Baladeva who is Kṛṣṇa's older brother in Krsna lila (pastimes) in Goloka-Vrindavana the Kingdom of God.

In Gaudīya Vaisnavism the Sātvata-tantra describes three different forms of Visnu as- 

1 - Mahā-Visnu who is also known as Kāraṇodakaśāyī Visnu 

2 - Garbhodakaśāyī Visnu also known as Hiraņyagarbha.

3 - Ksirodakaśāyī Visnu (Paramātmā or Supersoul). 

Lord Brahma sits on the top of a lotus stem on a flower that grows from the naval of Garbhodakaśāyī Visnu, who's material universe exists deep inside, and is surrounded by a greater massive material universe called a Brahmanda. 

Inside the inner secondary universe, Lord Brahma creates the 14 different material planetary systems and their administrating posts (for the demigods).

No individual jiva-souls originates from the material world, the impersonal brahmajyoti or the Body of Maha-Visnu Srila Prabhupada has explained, the individual jiva-souls are eternal, they were never created, nor will they ever die as Chapter 2 text 12 to text 30 of Bhagavad Gita As It Is explains.

Although, because of "free will," they can fall down from their natural eternal home in the spiritual world known as the Vaikuṇṭha planets and Goloka-Vrindavana and enter the temporary material world.  

However, less than 10% of individual jiva-souls (devotees) choose to fall down from the spiritual world, 90% never fall down because they choose not too. 

Each of the three Visnus have different roles in the maintenance of the material universe and providing for those inhabitants (individual jiva-souls) who have chosen to come to the material world from either the Vaikuntha planets or Krsna's central Abode Goloka Vrindavana in the spiritual world.

Srila Prabhupada - "For material creation, Lord Krsna's plenary expansion assumes three Visnus. 

1 - The first, Mahā-Viṣṇu or Kāraṇodakaśāyī Visnu, creates the total material energy, known as the mahat-tattva. 

2 - The second, Garbhodakaśāyī Viṣṇu, enters into all the universes to create diversities.

3 - And the third, Kṣīrodakaśāyī Visnu, is diffused as the all-pervading super soul in all the universes; in the heart of every living being, is known as Paramātmā and Supersoul. 

Lord Visnu is present even within the atoms.

The real objective of meditation in yoga is attaining a state of Paramātmā. Anyone who realises them can be liberated from material entanglement." 

Sātvata-tantra - Books or literature of devotional service by Srila Prabhupada.

Garbhodakaśāyī Viṣṇu is an expansion or overload of Mahā-Viṣhu (expansion of Saṃkarṣaṇa of second caturvyūha, which expands from Nārāyaṇa in Vaikuṇṭhaloka). The latter is realized as the expansion of Pradyumna.

Srila Prabhupada - "The three puruṣa-avatāras are described in Śrīmad-Bhāgavatam. They are also described in the Sātvata-tantra. Viṣṇos tu trīṇi rūpāṇi puruṣākhyāny atho viduḥ: the Supreme Personality of Godhead manifests three features—as

Kāraṇodakaśāyī Viṣṇu (Maha Visnu), 

Garbhodakaśāyī Viṣṇu 

Kṣīrodakaśāyī Viṣṇu (Paramatma and Supersoul)

Mahā-Viṣṇu, or Kāraṇodakaśāyī Viṣṇu, is described in the Brahma-saṁhitā (5.47). Yaḥ kāraṇārṇava-jale bhajati sma yoga-nidrām: the Supreme Lord, Kṛṣṇa, the cause of all causes, lies down in the cosmic ocean as Mahā-Viṣṇu. 

Therefore the Supreme Personality of Godhead is the beginning of this universe, the maintainer of the universal manifestations, and the end of all energy." (BG, Ch 10 text 20 purport).

Srila Prabhupada - "The Mahā-Viṣṇu, into whom all the innumerable universes enter and from whom they come forth again simply by His breathing process, is a plenary expansion of Kṛṣṇa. Therefore I worship Govinda, Kṛṣṇa, the cause of all causes. Therefore one should conclusively worship the personal form of Kṛṣṇa as the Supreme Personality of Godhead who has eternal bliss and knowledge. He is the source of all forms of Viṣṇu, He is the source of all forms of incarnation, and He is the original Supreme Personality, as confirmed in Bhagavad-gītā." (BG, Ch 11 text 54 purport)

Srila Prabhupada - "This part of the spiritual sky, called the mahat-tattva (material universes), is only an insignificant portion of the whole spiritual sky, and within this mahat-tattva there are innumerable material universes. All these material universes are collectively produced by the Kāraṇodakaśāyī Viṣṇu, called also the Mahā-Viṣṇu, who simply throws His glance to impregnate the material sky." (SB, Canto 1 Ch 3 text 1 purport).

Srila Prabhupada - "They can see only the circular sky overhead, without any information that this material universe, as well as many other hundreds of thousands of material universes, are each covered by sevenfold material coverings of- 

1 - water, 

2 - fire, 

3 - air, 

4 - sky, 

5 - ego, 

6 - material nature (mahat-tattva), 

7 - noumenon.

This is a summary of phenomenal and noumenal philosophy. The phenomenal world depends on the noumenal existence; similarly, everything exists by virtue of the potency of the Supreme Lord, although due to our ignorance the Supreme Lord is not perceived in everything." (SB, Canto 5 Ch 12 text 8, Purport)

 Srila Prabhupada - "Just like a huge football, pumped and covered, floating on the water of the Causal Ocean, wherein the Lord is lying as Mahā-Viṣṇu. All the universes in seed are emanating from the breathing of the Mahā-Viṣṇu, who is but part of a partial expansion of the Lord, and all the universes presided over by the Brahmās vanish when the Mahā-Viṣṇu withdraws His great breath. In this way, the material worlds are being created and vanished by the supreme will of the Lord." (SB Canto 2 Ch 1 text 25 purport)

Srila Prabhupada - "He expands Himself by His different energies, as well as by His plenary portions. In a corner of the spiritual sky of brahmajyoti a spiritual cloud sometimes appears, and the covered portion is called the mahat-tattva. The Lord then, by His plenary portion as Mahā-Viṣṇu, lies down within the water of the mahat-tattva, and the water is called the Causal Ocean (Kāraṇa-jala). While Mahā-Viṣṇu sleeps within the Causal Ocean, innumerable universes are generated along with His breathing. These universes are floating, and they are scattered all over the Causal Ocean. They stay only during the breathing period of Mahā-Viṣṇu. In each and every universal globe, the same Mahā-Viṣṇu enters again as Garbhodakaśāyī Viṣṇu and lies there on the serpentlike Śeṣa incarnation. From His navel sprouts a lotus stem, and on the lotus, Brahmā, the lord of the universe, is born. Brahmā creates all forms of living beings of different shapes in terms of different desires within the universe. He also creates the sun, moon and other demigods." (SB, Canto 2 Ch 5 text 33 purport).

Srila Prabhupada - "In the Bṛhad-āraṇyaka Upaniṣad (1.4.1) there is the hymn ātmaivedam agra āsīt puruṣa-vidhaḥ. This mantra indicates the Supreme Personality of Godhead (Kṛṣṇa) even before the appearance of the puruṣa incarnation. In the Bhagavad-gītā (15.18) it is said that Lord Kṛṣṇa is Puruṣottama because He is the supreme puruṣa, transcendental even to the puruṣa-akṣara and the puruṣa-kṣara. The akṣara-puruṣa, or the Mahā-Viṣṇu, throws His glance over prakṛti, or material nature, but the Puruṣottama existed even before that. The Bṛhad-āraṇyaka Upaniṣad therefore confirms the statement of the Bhagavad-gītā that Lord Kṛṣṇa is the Supreme Person (Puruṣottama)." (SB, Canto Ch 2 Ch 9 text 33 purport).

Srila Prabhupada - "There are three different types of creation, called mahā-kalpa, vikalpa and kalpa. In the mahā-kalpa the Lord assumes the first puruṣa incarnation as Kāraṇodakaśāyī Viṣṇu with all the potencies of the mahat-tattva and the sixteen principles of creative matter and instruments. The creative instruments are eleven, the ingredients are five, and all of them are products of mahat, or materialistic ego. These creations by the Lord in His feature of Kāraṇodakaśāyī Viṣṇu are called mahā-kalpa. The creation of Brahmā and dispersion of the material ingredients are called vikalpa, and the creation by Brahmā in each day of his life is called kalpa. Therefore each day of Brahmā is called a kalpa, and there are thirty kalpas in terms of Brahmā's days." (SB, Canto 2 Ch 10 text 46 purport).

Srila Prabhupada - "Every living being is controlled by the supreme living being, Paramātmā, who resides within everyone's heart. He is the puruṣa, the puruṣa-avatāra, who creates this material world. The first puruṣa-avatāra is Mahā-Viṣṇu, and that Mahā-Viṣṇu is the plenary portion of the plenary portion of the Supreme Personality of Godhead, Kṛṣṇa. Kṛṣṇa's first expansion is Baladeva (Balarama), and His next expansions are Vāsudeva, Saṅkarṣaṇa, Aniruddha and Pradyumna." (SB, Canto 5 Ch 11 text 13-14 purport).

Srila Prabhupada - "Kṛṣṇa is the origin of all viṣṇu-tattvas, including Mahā-Viṣṇu, Garbhodakaśāyī Viṣṇu and Kṣīrodakaśāyī Viṣṇu. He is the ultimate goal of Vaiṣṇava philosophy. Everything emanates from Him. His body is completely spiritual and is the source of all spiritual being." (CC, 2:20:153 purport).

Srimad Bhagavatam - "The first covering of our secondary material universe deep inside the outer massive Brahmanda universe that surrounds and encases our single universe, is the "earth" element." (SB, Canto 6 C 16 text 37)

In most references in Srimad Bhagavatam, it says the ''earth" element is the first layer of our small single inner material universe's outer surrounding massive Brahmanda greater universe. There are billions of these Brahmanda greater egg shaped universal shells, each with a smaller single material universe of planetary systems deep inside them. All the massive Brahmanda material universes originates from the Body of Maha-Visnu as seen in photo below.

Although elsewhere in Srimad-Bhagavatam, Canto 3 Chapter 26 text 52, says water is the first layer, most references say the seven layers of the Brahmanda our single secondary universe is in, begins with the earth element.

Srimad Bhagavatam - "Every universe is covered by seven layers—earth, water, fire, air, sky, the total energy and false ego—each ten times greater than the previous one. There are innumerable universes besides this one, and although they are unlimitedly large, they move about like atoms in You. Therefore You are called unlimited [ananta]." (SB, Canto 6 Ch 16 text 37)

Srila Prabhupāda - "This verse describes the coverings of the universe (saptabhir daśa-guṇottarair aṇḍa-kośaḥ). The coverings of our secondary material universe that is inside the surrounding Brahmanda larger material universe are-

1 - Earth,

2 - Water,

3 - Fire,

4 - Air,

5 - Sky,

6 - Total material energy (mahat-tattva),

7 - False ego.

Beginning with the covering of earth, each covering is ten times greater than the previous one. Thus we can only imagine how great each the Brahmanda material universe is, and there are many millions of these material universes." (SB, Canto 6 Ch 16 text 37 Purport)

Srila Prabhupada - "The mahat-tattva, the total material energy, is called avyakta. Then, when it is agitated by the glance of the Supreme Lord, the three modes of material nature acts. And by interaction of these three modes of material nature, the whole cosmic manifestation comes into being." (Lecture SB, Canto 1 Ch 2 text 33 Vrndavana, Nov 12, 1972)

Srila Prabhupada - "So actually, there are twenty-six different elements which is conducting this material world. Etat kṣetraṁ samāsena sa-vikāram udāhṛtam. Kṣetra means this body. Either you take this body or this material world, they are interaction of these twenty-four elements. Either you take the gigantic body of this universe or you take the body of this planet or you take this your body, my body, or a cat's body, dog's body, all these bodies, they are formed of these twenty-four elements, sa-vikāram, by action and reaction. 

Just like chemically, if you mix one chemical with another chemical, a third element is produced, similarly, originally the reservation of all these elements is called mahat-tattva. It is called pradhāna, upadhāna. So gradually they manifest, they divide by three guṇas. Three guṇas means in the mahat-tattva, in the total material reservoir, three guṇas, three modes of nature, first of all appear and they act with one another, and then gradually, one after another, the twenty-four elements become manifested. Etat kṣetraṁ samāsena sa-vikāram udāhṛtam." (Lecture BG, Ch 13 text 6-7 Montreal, Oct 25, 1968)

Srila Prabhupada - "So mahat-tattva, the total material energy, what are those? The five elements, namely, earth, water, fire, air, and sense objects and senses and the spirit soul. In this way, sixteen. And from sixteen, it expands to twenty-four. That is the explanation of our Vedic creation. Ṣoḍaśa-kalam." (Lecture SB, Canto 1 Ch 3 text 1 Vrndavana, Nov 14, 1972)

Srila Prabhupada - "The total energy of material creation is called mahat-tattva or pradhāna. Then, when the mahat-tattva is agitated by the three guṇas, then they become divided into twenty-four elements." (Lecture SB, Canto 3 Ch 26 text 11-14 Bombay, Dec 23, 1974)

Srila Prabhupada - "That mahat-tattva is above this universe, above the sky. Above the sky there are seven layers. Each layer is ten times more than the other layer. In this way, that is called mahat-tattva. Total material elements, they are stocked there. And then these varieties take place. And above that mahat-tattva, there is spiritual world." (Lecture SB, Canto 3 Ch 26 text 10 Bombay, Dec 22, 1974)

Srila Prabhupada - "As confirmed by the Lord Himself in Bhagavad-gītā (BG 10.42)-

athavā bahunaitena

kiṁ jñātena tavārjuna

viṣṭabhyāham idaṁ kṛtsnam

ekāṁśena sthito jagat.

"But what need is there, Arjuna, for all this detailed knowledge? With a single fragment of Myself I pervade and support this entire universe." The entire material world manifests is only one fourth of the Supreme Lord's energy. Therefore He is called ananta." (SB, Canto 2 Ch 2 text 28 Purport)

Srila Prabhupada - "The extent of the cosmic phenomenon or our individual universe is calculated to be diametrically four billion miles in size. Then the outer covering known as the Brahmanda universal shell begins. The first covering of earth element is calculated to extend forty billion miles, (10 times the size of the inner universe) and the subsequent coverings of the universe are respectively of water, fire, air, sky, total material energy, false ego one after another, each extending ten times further than the previous. The fearless devotee of the Lord penetrates each one of them and ultimately reaches the absolute atmosphere where everything is of one and the same spiritual identity. Then the devotee enters one of the Vaikuṇṭha planets, where he assumes exactly the same form as the Lord and engages in the loving transcendental service of the Lord. That is the highest perfection of devotional life. Beyond this there is nothing to be desired or achieved by the perfect yogī." (SB, Canto 2 Ch 2 text 28 Purport)

Srimad Bhagavatam - "The material coverings of the massive Brahmanda universe that encases and surrounds our inner secondary smaller material universe are-

1 - The first layer is of earth and is ten times greater in size than the space within the universe. 

2 - The second layer is water, and that is ten times greater than the earthly layer.

3 - The third covering is fire, which is ten times greater than the water covering. 

In this way each of the seven layers are ten times greater than the previous one." (SB Canto 3 Ch 29 text 43)

Srimad Bhagavatam explains there are millions of individual massive Brahmanda material universes coming from Maha-Visnu making up the material creation (1/4 of the Spiritual Sky), each Brahmanda housing their own secondary universe universe inside them as painting below reveals. The other 75% of the Spiritual Sky are the Vaikuntha planets governed by Visnu and Luxmi, and Goloka-Vrindavana, the perpetual Abode of Krsna and His eternal consort Radharani, friends and family. 

All secondary material universes inside their Brahmandas in the material world are of different sizes, some, like ours, are only 4 billion miles in diameter.

Our 4 billion miles (500,000,000 yojanas) diameter material universe with its 14 planetary systems that are deep inside our Brahmanda, is one of the smallest material universes, it would also fit in the description of Bhu-Mandala (4 billion miles, which is 500,000,000 yojanas in diameter)

The late Sadaputa dasa ACBSP (Richard L. Thompson) earned his Ph.D. in mathematics from Cornell University. He is the author of several books on Vedic Cosmology explain what Bhu-Mandala is-

''In the Bhagavatam, Bhu-Mandala—the “earth mandala” (not to be confused with our small earth globe), is a disk 500 million yojanas in diameter (4 billion miles).

One yojana is a unit of distance that equals about 8 miles long, therefore 8×500 million yojanas = 4 billion miles. So, the diameter of Bhu-Mandala is about 4 billion miles which is also the size of our secondary material universe deep inside or Brahmanda material universe according to Srimad Bhagavatam.

Bhu-Mandala is marked by circular features designated as islands (Dvipas that can also mean planets) and oceans.

L

Srila Prabhupada - "The planets are called "dvīpas." Outer space is like an ocean of air. Just as there are islands in the watery ocean, these planets in the ocean of space are called dvīpas, or islands in outer space." (CC, Madhya 20.218, Purport)

So clearly, Bhu-Mandala is far too big to be our small earth global sphere we live on.

Sadaputa dasa - "Of course, Bhu-Mandala is earth centered, its innermost island, Jambudvipa, contains Bharata-varsha, which Srila Prabhupada has repeatedly identified as the planet earth." (Vedic Cosmology by Sadaputa dasa)

Srila Prabhupada - "We have to imagine that these universes (Brahmandas), which according to our limited knowledge are expanded unlimitedly, are so great that the gross and subtle ingredients—the five elements of the cosmic manifestation, namely earth, water, fire, air and sky, along with the total material energy and false ego—are not only within the universe but cover the universe in seven layers, each layer ten times bigger than the previous one. In this way, each and every universe is very securely packed, and there are numberless universes. All these universes float within the innumerable pores of the transcendental body of Mahā-Viṣṇu. It is stated that just as the atoms and particles of dust are floating within the air along with the birds and their number cannot be calculated, so innumerable universes are floating within the pores of the transcendental body of the Lord. For this reason, the Vedas say that God is beyond the grasp of our knowledge."(Krsna Book 87)

We cannot therefore see from one material universe to another, this is because our individual secondary material universe is surrounded and encased by 7 massive material layers that is the Brahmanda material universe we are in. 

So, it is impossible to see the millions of other Brahmandas outside our inner secondary material universe (inside the massive Brahmanda) because of those 7 material layers.

However, there are rare mystic yogis and advanced devotees like Arjuna who can see and pass through those 7 material layers. So of course Krsna and Arjuna did not encounter such limitations that we experience with the combination of these elements earth, water, fire, air, sky, false ego, mahat-tattva - all gross elements as Bhagavad Gita explains.

Srila Prabhupada - "The Lord is not visible to the eyes of ordinary men, those who are beyond the covering layers because of their transcendental devotional service can still see Him." (Krsna Book 87)

We cannot see through our Brahmanda universal shell that surrounds and encases our secondary material universe we are in.

Srila Prabhupada is clear on this point.

Srila Prabhupada - "Lord Krsna and Arjuna crossed over the great region of darkness covering the material universes. Arjuna then saw the effulgence of light known as the brahmajyoti. The brahmajyoti is situated ''outside the covering of the material universes'', and because it cannot be seen with our present eyes, this brahmajyoti is sometimes called avyakta." (Krsna Book, 89)

Srila Prabhupada - "Each universe is covered by various layers of material elements (The 7 material layers of the outer Brahmanda covering), and therefore although the material universes are clustered together, we cannot see from one universe to another. In other words, whatever we see is within this one universe. In each material universe there is one Lord Brahmā, and there are other demigods on other planets, but there is only one sun in each material universe within the Brahmanda." (SB, Canto 5 Ch 21 text 11, Purport)

Srila Prabhupāda - "Śrīla Śrīdhara Svāmī confirms that a part of the material nature, after being initiated by the Lord, is known as the mahat-tattva.

1 - A fractional portion of the mahat-tattva is called the false ego. 

2 - A portion of the ego is the vibration of sound.

3 - A portion of sound is atmospheric air.

4 - A portion of the airy atmosphere is turned into forms. 

5 - Forms constitute the power of electricity or heat.

6 - Heat produces the smell of the aroma of the earth.

7 - The gross earth is produced by such aroma. 

8 - And all these combined together constitute the cosmic phenomenon.

The extent of the cosmic phenomenon or our individual universe is calculated to be diametrically four billion miles in size. Then the outer covering, known as the Brahmanda shell begins. The first covering of earth is calculated to extend forty billion miles, (10 times the size of the inner material universe inside Brahmanda) And the subsequent coverings of the universe are respectively of water, fire, air, sky, total material energy, false ego one after another, each extending ten times further than the previous.

The fearless devotee of the Lord penetrates each one of them and ultimately reaches the absolute atmosphere where everything is of one and the same spiritual identity. Then the devotee enters one of the Vaikuṇṭha planets, where he assumes exactly the same form as the Lord and engages in the loving transcendental service of the Lord. That is the highest perfection of devotional life. Beyond this there is nothing to be desired or achieved by the perfect yogī." (SB, Canto 2 Ch 2 text 28)

Srimad Bhagavatam - "Every universe is covered by seven layers- 

earth, 

water, 

fire, 

air, 

sky, 

the total energy,

false ego.

Each ten times greater than the previous one. There are innumerable universes besides this one, and although they are unlimitedly large, they move about like atoms in You. Therefore You are called unlimited [ananta]." (SB, Canto 6 Ch 16 text 37)

Srila Prabhupada - "The Brahma-saṁhitā (5.48) says-

yasyaika-niśvasita-kālam athāvalambya

jīvanti loma-vilajā jagad-aṇḍa-nāthāḥ

viṣṇur mahān sa iha yasya kalā-viśeṣo

govindam ādi-puruṣaṁ tam ahaṁ bhajāmi

The origin of the material creation is Mahā-Viṣṇu, who lies in the Causal Ocean. While He sleeps in that ocean, millions of universes are generated as He exhales, and they are all annihilated when He inhales. This Mahā-Viṣṇu is a plenary portion of a portion of Viṣṇu, Govinda (yasya kalā-viśeṣaḥ). The word kalā refers to a plenary portion of a plenary portion. From Kṛṣṇa, or Govinda, comes Balarāma; from Balarāma comes Saṅkarṣaṇa; from Saṅkarṣaṇa, Nārāyaṇa; from Nārāyaṇa, the second Saṅkarṣaṇa; from the second Saṅkarṣaṇa, Mahā-Viṣṇu; from Mahā-Viṣṇu, Garbhodakaśāyī Viṣṇu; and from Garbhodakaśāyī Viṣṇu, Kṣīrodakaśāyī Viṣṇu. Kṣīrodakaśāyī Viṣṇu controls every material universe. 

This gives an idea of the meaning of ananta, unlimited. What is to be said of the unlimited potency and existence of the Lord? This verse describes the coverings of the universe (saptabhir daśa-guṇottarair aṇḍa-kośaḥ). The first covering is earth, the second is water, the third is fire, the fourth is air, the fifth is sky, the sixth is the total material energy, and the seventh is the false ego. Beginning with the covering of earth, each covering is ten times greater than the previous one. Thus we can only imagine how great each universe is, and there are many millions of universes. As confirmed by the Lord Himself in Bhagavad-gītā (10.42)-

athavā bahunaitena

kiṁ jñātena tavārjuna

viṣṭabhyāham idaṁ kṛtsnam

ekāṁśena sthito jagat

"But what need is there, Arjuna, for all this detailed knowledge? With a single fragment of Myself I pervade and support this entire universe." The entire material world manifests only one fourth of the Supreme Lord’s energy. Therefore He is called ananta." (SB, Canto 6 Ch 16 text 37 Purport)

Is the first layer of our outer Brahmanda shell Earth or water?

There is some passages in Bhagavatam that says the first layer is earth and other places it says the first layer is water.

As said above, Srimad Bhagavatam says there are 7 layers that make up our outer Brahmanda shell that surrounds our single inner material universe inside it. The circumference of our small secondary material universe inside our Brahmanda is a mere 12.6 billion miles. And within that area are the 14 planetary systems.

Srila Prabhupada - "The extent of the cosmic phenomenon or our individual universe is calculated to be diametrically four billion miles in size. Then the outer covering known as the Brahmanda shell begins. The first covering of earth is calculated to extend forty billion miles, (10 times the size of the inner universe) and the subsequent coverings of the universe are respectively of water, fire, air, sky, total material energy, false ego one after another, each extending ten times further than the previous." (SB, Canto 2 Ch 2 text 28 Purport)

Srila Bhaktisiddhanta Sarasvati Thakura refers to the circumference of our Brahmanda universal shell our single universe is within in following text-

Caitanya Caritamrita - "Kṛṣṇa said, ‘Your particular universe has a diameter of four billion miles; therefore it is the smallest of all the universes. Consequently you have only four heads." (CC Madhya 21.84)

Srila Prabhupada - "Śrīla Bhaktisiddhānta Sarasvatī Ṭhākura, one of the greatest astrologers of his time, gives information from the Siddhānta-śiromaṇi that this universe measures 18,712,069,200,000,000 x 8 miles.

[That's 18 quadrillion, 712 trillion, 69 billion, 200 million yojanas. So, multiply that figure by 8 to get miles which is 149 quadrillion 696 trillion 553 Billion 600 million miles in circumference!]

This is the circumference of this Brahmanda universe according to some, this is only half the circumference to others." (CC Madhya 21.84 Purport)

It seems this is circumference of our ''Brahmanda universal shell'' that includes our 4 billion mile diameter universe that is deep within it. The diameter of the massive Brahmanda with its 7 material layers is 44 quadrilllion, 444 trillion, 444 billion miles. However, if measured from the outer edge of the inner 4 billion mile diameter "secondary material universe" inside it, then it is twice that figure.##.

The so called "Block material universe" is the dreams of Maha-Visnu where past, present and future exist simultaneously, eternally existing in the "now."

The truth about the spiritual world (anti-matter) and material world (matter) is they were built (created) and expanded by a PERSON, by Krsna the Supreme Personality of Godhead and cause of all causes. 

The unlimited material universes that take up 25% of all creation, were built (created) by Krsna's representative in the material world Maha-Visnu.

The spiritual world (anti-matter) that houses the unlimited Vaikuntha planets were Visnu/Narayana reside, and Goloka-Vrindavana where Radha and Krsna reside, take up 75% of all creation.

The fact is, the so called "Block material universe," now popular in modern science in 2026, is actually describing "the active dreams" of Maha-Visnu that are real but temporary.

His material dreams include the movement of past, present and future existing together simultaneously like a roadway that has a beginning, middle and end seen from above.

This means Krsna's expansion in the material world Maha-Visnu, sees everything in the material world, just like from above one can see the entire length of a long winding road. Maha-Visnu sees all past, present and future simultaneously.

This "Block material universe" is Maha-Visnu's "Universal Library of Dreams" which are an unlimited and endless variety of material bodily vessels and combinations (roadways and pathways) that the individual jiva-souls can "hire" from Maha-Visnu and occupy a material bodily vessel that matches their choices (dreams), like one wears a garment of clothing that matches their mood and desires.

In the "Block material universe" (Maha-Visnu's dreams), every  possible senerio and combination of matter exists, which means all the unlimited combinations of material bodily containers or vessels.

We must not forget that eveything in the material world are the dreams of Maha-Visnu.

Srila Prabhupada - "This material world is created by the dreaming of Maha-Visnu. The real, factual platform is the spiritual world, but when the spirit soul wants to imitate the Supreme Personality of Godhead, he is put into this dreamland of material creation." (SB, Canto 4 Ch 29 Text 83) 

All the living entities (anti-matter) which is Kṛṣṇa and His Visnu-tattva direct expansions, Siva and the independent individual jiva-souls (marginal living entities) are not part of the "lifeless" material creation (matter) meaning the temporary material world is not their real permanent home.

"Anti-matter" is living spiritual individual personalities in  the spiritual world where everything is alive, while "matter" is lifeless dead material energy known as the mundane material world. 

It is obvious the temporary decaying material world (matter) is not their original home which is eternal and outside of this temporary lifeless material world.

The original eternal home of all individual life is from the Vaikuntha planets and Goloka Vrindavana (anti-matter), although Lord Siva who is in a special unique category of his own who prefers to stay in the material world even though he has his own spiritual abode. (He is not Visnu-tattva [Krsna's direct expansion] or jiva-tattva [individual jiva-soul].

In the mundane "Block material universe" (the temporary material world created by Maha-Visnu) every possible material bodily combination of matter exists and is experienced on the roadway that always exists as a long winding road with a beginning, a middle and end (past, present and future) for the visiting individual jiva-souls (living units of anti-matter) from the spiritual world (also anti-matter) to travel on, from its starting point on the road, to its middle, and to its end. 

This material roadway of past, present and future are the dreams of Maha-Visnu which are the temporary mundane material world.

All individual jīva-souls originate from the spiritual world (the Vaikuntha planets and Goloka-Vrindavana (anti-matter) that exists in the "eternal presence of Krsna Consciousness" where everything there (anti-matter) are living individuals.

No individual life forms originates from the mundane temporary material world (matter), the impersonal brahmajyoti (that individual jiva-souls can inactivity [become temporarily dormant as a spark in an effulgence] fall too) or the Body of Maha-Visnu.

As explained above, after entering the mundane temporary material world (matter) due to falling down from Krsna's spiritual world's of the Vaikuntha planets and Goloka-Vrindavana (the Kingdom of God of anti-matter), the individual jiva-soul "hires" (possess) a material bodily container or vessel from Maha-Visnu's dreams (also known as His Block material universe). 

Within this "Block temporary material world" governed by Maha-Visnu's dreams, every possible material scenario exists where the individual jiva-souls (individual units of anti-matter) moves along an already existing roadway (a material bodily vessel's past, present and future) in-sync with the individual jiva-soul's desires that simultaneously found within the dreams of Maha-Visnu and hired from Maha-Visnu to experience them in His material world. 

The fallen individual jiva-souls (units of anti-matter) are originally from the perpetual spiritual world's of the Vaikuntha planets and Goloka Vrindavana (anti-matter that never ages or decays) as said above, have to possess (hire) a material bodily container or vessels from Maha-Visnu that allows them to experience the temporary material world.

For each individual jiva-soul trapped in the material world, they must reach the rare human form of life out of 8 million 400 thousand species to experience "free will." Therefore, the human form numering 400 thousand species is extremely very, very rare to attain in the material world.

The other 8 million species have no "free will" at all, and are moved only by the material urges of eating, sleeping, mating and defending. 

All individual jiva-souls originate from the Vaikuntha planets or Goloka-Vrindavana (anti-matter). When they choose to enter the temporary material world (matter), they must "hire" a material bodily vessel or container from Maha-Visnu's massive "library of material dreams" so they can enter the material world and attempt to live an independent existence without God (Krsna or Visnu). 

The material bodily containers are the alternative for those individual jiva-souls (marginal living entities) who reject serving Krsna in Goloka-Vrindavana, or Visnu on the Vaikuntha planets (the perpetual Kingdoms of God) covering their real eternal spiritual bodily form.

Therefore, all material bodily vessels are provided by Maha-Visnu to those individual jiva-souls who can no longer choose to stay in the spiritual planets. Because of this rejection of Krsna or Visnu, they must enter the material world and become under the jurisdiction of Krsna's expansion Maha-Visnu who creates the mundane temporary material world.

No individual jiva-souls (marginal living entities) originate from Maha-Visnu or the impersonal inactive brahmajyoti, their eternal home and original position is the Vaikuntha planets and Goloka-Vrindavana in the spiritual world. 

The fallen individual jiva-souls only move from the Vaikuntha planets and Goloka Vrindavana to Maha-Visnu's dreams, then "hire" from Maha-Visnu a material bodily vessel according to their desires for their journey into the material creation.

There are unlimited material bodily vessels available to the individual jiva-souls who have chosen to leave the Vaikuntha planets and Goloka Vrindavana, that instantly places them in Maha-Visnu's "dreams" as said above.

The individual jiva-souls (marginal living entities), like Krsna, were never created and can never cease to be, they have eternally existed as Bhagavad Gita As It Is Chapter 2 text 12 to text 30. 

Each individual jiva-soul has no origin and will never cease to be as Bhagavad Gita Chapter 2 states, explaining they were never created and will never cease to be. As said above, the individual jiva-souls are eternal like Krsna.

Also, Krsna and the individual jiva-souls are like the Sun-disc and the sun-rays, they have never existed without each other. Krsna and the individual jiva-souls have always existed together. This means the individual jiva-souls are eternal dependent on Krsna in both the spiritual world (as His servant and Friend) and material world (as an independent jiva-souls (person) who have rejected Krsna.  

Some foolish Vaisnavas and their ignorant big Gurus claim the individual jiva-souls can never fall down from the spiritual world, such fools do not understand the implications of having "free will" that allows the individual jiva-souls to choose to serve Krsna in the spiritual world, or reject Krsna and enter the material world. 

Without this choice, genuine voluntary loving exchanges with Krsna and Visnu can never exist in the spiritual world because free will must allow the individual jiva-souls to choose for themselves if they want to be with Krsna, or reject Him. Many foolish ignorant Gurus in Vaisnava teachings do not understand this.

Fortunately, only less than 10% choose to leave the spiritual world Srila Prabhupada has explained, meaning over 90% of individual jiva-souls never foolishly choose to enter the temporary decaying material world.  

The real permanent home and origin of the individual jiva-souls, is always in either the Vaikuntha planets of Lord Visnu, or Krsna's central planet of Goloka Vrindavana. There real home is not in the temporary mundane material world, or merged inactively (dormant) in the impersonal Brahmajyoti, or merged in the Body of Maha-Visnu.

From Maha Visnu's point of view, the movement through material time's past, present and future, all exist simultaneously and is always there as a permanent pathway that unlimited jiva-souls are continuously moving through.

Srila Prabhupada – "This material creation is the spirit soul’s dream, actually all existence in the material world is a dream of Maha-Visnu, as the Brahma-Samhita describes- 

"This material world is created by the dreaming of Maha-Visnu. The real, factual platform is the spiritual world, but when the spirit soul wants to imitate the Supreme Personality of Godhead, he is put into this dreamland of material creation." (SB, Canto 4 Ch 29 Text 83)

Srila Prabhupada – "Everything happening within time, which consists of past, present and future, is merely a dream. This is the secret in understanding in all the Vedic literature." (SB, Canto 4 Ch 29 text 2b)

Srila Prabhupada – "Our contact with matter is just like dream. Actually we are not fallen. Therefore, because we are not fallen, at any moment we can revive our Krsna consciousness, we break the dream." (Tokyo Japan 1972, SB lecture)

Srila Prabhupada – "Factually all of material existence is only a dream, thus there is no question of past, present or future. Persons who are addicted to karma-kanda-vicara, which means ‘working for future happiness through fruitive activities,' are also dreaming. Similarly, past happiness and present happiness are merely dreams." (SB, Canto 4 Ch 29 text 2b)

The material bodily passage through past, present and future is an eternal "pathway" that the individual jiva-souls move through from its start (birth), to its end (death), and is like a long winding road.

The realities of Maha-Visnu's dreaming material creations are inconceivable, they are always available to the individual jiva-souls who choose to enter the temporary material world, they can never be changed because they are already Maha-Visnu's dreams that the individual jiva-souls can only "hire" from Him.

The "free will" that each individual jiva-souls eternally has, is also "built-in" within the material bodily vessels "hired" from Maha-Visnu. This reality that allows the individual jiva-souls to have free in Maha-Visnu's already dreamed material universe, is a "paradox" that exists in Maha-Visnu's creation for the purpose to always allow free will. 

Also, the choice to leave the Vaikuntha planets or Goloka Vrindavana (the Kingdoms of God) and enter the temporary material world, is always possible because Krsna allows the individual jiva-souls to express their "free-will" the way they choose. 

This choice by the individual jiva-souls allows them to participate in loving voluntary exchanges, cooperation and reciprocation with Krsna in a "two-way" open relationship where real genuine loving emotions can only eternally exist.

This is only possible in an open "two-way" exchange of voluntary participation, where the individual jiva-soul can choose to remain in the spiritual world serving Krsna, or enter the material world and live there without being Kṛṣṇa conscious. 

This means the individual jiva-souls always have the choice to accept, or reject Krsna/Visnu in both the spiritual world and the material world.  

Srila Prabhupada - "Free will means that you can act wrongly. That is free will, unless there is chance of doing wrong or right, there is no question of free will. Where is free will then? If I act only one sided, that means I have no free will. Because we act sometimes wrongly, that means free will. Just like a thief, he knows that his stealing is bad but still he does it. That is free will. He cannot check his greediness, so in spite of his knowing that he is doing wrong thing—he will be punished, he knows; he has seen another thief, he was punished, he was put into prison— everything he knows, but still he steals. Why? Misuse of free will." (Talk on Rene Descartes philosophy with Hayagriva dasa 1973)

Unless there is the misuse of free will allowed, even on the Vaikuntha planets of Visnu, and Krsna’s Abode of Goloka-Vrindavana, there is no question of free will.

For loving exchanges, reciprocation and cooperation to truly exist between Krsna and the individual jiva-souls, the individual jiva-souls must also have the right to voluntarily express themselves one way or the other, which means having the choice (free will) to leave the Vaikuntha planets and Goloka Vrindavana at anytime they choose, and enter the temporary material world to live their separate existence without Kṛṣṇa or Visnu.*^^*.