The jiva-souls are eternal spiritual "non-material" living PERSONS and can never be destroyed, terminated or extinguished, the jiva-souls are indestructible.

The three Viṣṇus maintain the material temporary decaying creation. 

This material world (1/4 of the Spiritual Sky) is made up of unlimited massive Brahmanda material universes, all coming from Maha-Visnu's Bodily Form, from His breathing and the pores of His skin. 

The other 3/4s is the perpetual spiritual worlds of the Vaikuṇṭha planets with Visnu/Narayana and Luxmi, and Goloka-Vṛndāvana with Radha and Krsna.

The material creation is build by Maha-Visnu and managed as follows

1 - Kāraṇodakaśāyī Visnu (Maha-Visnu) seen in painting below.

2 - Garbhodakaśāyī Visnu (Hiraņyagarbha) 

3 - Ksirodakaśāyī Visnu (Paramātmā, Supersoul)

Kāraṇodakaśāyī Visnu (Maha-Visnu) is an expansion of Balarama, the first expansion of Krsna the Supreme Personality of Godhead and cause of all causes.

Krsna is the Supreme individual Person as a spiritual bodily form with 2 arms, two legs etc as His eternal appearance.

All marginal living entities (jiva-souls) in their original position (bodily form), are also in the image of Krsna. 

In Gauḍīya Vaisnavism the Sātvata-tantra describes three different forms, or aspects, of Krsna's Visnu expansions as-

1 - Kāraṇodakaśāyī Visnu (Maha-Visnu)

2 - Garbhodakaśāyī Visnu (Hiraņyagarbha)

3 - Ksirodakaśāyī Visnu (Paramātmā, Supersoul)

Kāraṇodakaśāyī Visnu (Maha-Visnu) further expands as the form of  Garbhodakaśāyī Visnu (Hiraņyagarbha) who enters each of the millions of large universes known as a Brahmandas that all originate from the pores of Maha-Visnu's Body and creates a secondary universe inside the Brahmanda.  

Each Garbhodakashayi Visnu lays down deep inside each of these massive Brahmanda outer surrounding universes and a Lord Brahma appears from His naval and builds the various planetary systems within the secondary material universe inside the Brahmanda. 

Maha-Visnu (Kāraṇodakaśāyī Visnu) again further expands as Kṣīrodakaśāyī Visnu (Paramatma) who is the Supersoul situated in the heart of all material bodily vessels next to the marginal living beings (jiva-souls) in all the millions of material universes.

Kāraņodaksayi Visnu or Maha-Visnu, is Sankarsana (an expansion of Balarama) of the Catur-vyuha, the quadruple expansions of Krsna who predominate over the Vaikuṇṭha planets as His Visnu-tattva (also God) expansions.

Balarama is the first expansion of Lord Krsna, who is the Supreme Personality of Godhead and cause of all causes. From Balarāma, all Visnu-tattva expansions manifest.

Over all, Krsna is the origin of all Visnu/Narayana forms of God because Balarama is the first expansion to come from Krsna.

Within each individual Brahma's universe, there are millions of demigods such as Indra, Yamaraj, Vayu etc, as well as all the material bodily vessels that the visiting jiva-souls possess, are all part and parcel of Maha-Visnu's dreaming of the material creation going on within each of the different material secondary universes, found deep within their outer surrounding Brahmanda universal covering.

Kāraņodaksayi Visnu or Maha-Visnu creates all the material bodily vessels or containers that are eventually "hired" by all the visiting jiva-souls, who have chosen to leave Vaikuntha and Goloka-Vrindavana and foolishly enter the mundane decaying material creation, which is 1/4 of the Brahmajyoti or Spiritual Sky.

No jiva-souls originates from the material creation, Maha-Visnu, tatastha-sakti or the Impersonal (dormant inactive) Brahmajyoti, all are conditions of existence the jiva-souls "fall too" after leaving the Vaikuntha planets or Goloka-Vrindavana.

ALL jiva-souls (marginal living entities) come from their eternal homes in Goloka Vrindavana or the Vaikuntha planets, where they ARE their original two-armed bodily form like Krsnas, or from the Vaikuntha planets where they can have a four armed form like Visnu/ Narayana.  

Srila Prabhupada - "God is also human form. "Man is made after the shape of God." So Kṛṣṇa is also like human form, two hands, two legs." The human form is also the full manifestation of the jiva-soul." (Melb, Australia May 20, 1975)

Srila Prabhupada - "The spirit soul is NOT formless; it has got form, the spirit soul always has form and is expressed as hands, legs, heads, everything. But with our material eyes at the present, our gross eyes, we cannot see these facts; therefore we foolishly believe the jiva-souls have no form." (Lecture BG, Ch 2 Text 14, Mexico, Feb 14, 1975)

Devotee - "What is the form of the spiritual body. If the spirit soul is non-material, what is the form?"

Srila Prabhupāda - "There is form, just like this material body is compared with the dress. Now, just like in your present material form you have got hand; therefore your coat has got hand. You have got legs; therefore your pant has got legs. Therefore it is to be assumed that the spirit soul always has got form, and is expressed as hands, legs, heads, everything. The spirit soul is not formless; it has got form. But with our material eyes at the present, gross eyes, we cannot find it; therefore we say and foolishly believe it has no form." (Lecture BG, Ch 2 Text 14, Mexico, Feb 14, 1975)

Devotee - "Śrīla Prabhupāda, you state that spirit soul has form."

Srila Prabhupāda - "Yes."

Devotee - "Otherwise, how is the material body grown to accommodate the spirit soul? Just like a shirt has no form, but when it's put on the body, it takes the shapes of the body. Does that mean that the spirit soul has the shape of the body that is accommodating it?"

Srila Prabhupāda - "Yes, you have got body, a shape, very minute shape that is one ten-thousandth part of the tip of the hair in the material world.

Therefore, in the Bhagavad-gītā it is said, "anumeyam," what is that word used? Aprameyam, you cannot measure but it has a form. What is the length and breadth of that form? That is not in your power, but it is not material. 

If you have spiritual power then you can measure it. And that measurement is also given in the śāstra. What is that? One ten-thousandth part of the tip of the hair. 

Hair is a very small point. And divide it into ten thousand parts. That one part is the measure, magnitude of the soul.

keśāgra-śata-bhāgasya

śatadhā kalpitasya ca

jīva-bhāgaḥ sa vijñeyaḥ

sa cānantyāya kalpate

(CC Madhya 19.140)

Everything is there. But you have no eyes to see, how to see one ten-thousandth portion of the top of the hair? You cannot see even the original top of the hair. Everything is there. We must have the proper eyes." (Lecture SB, Canto 1 Ch 16 text 24, Hawaii, Jan 20, 1974)

Hayagrīva dasa - "Aquinas believed that God is the only single essence that consists of pure form. He felt that matter is only a potential and, in order to be real, must assume a certain shape or form. Being in the material universe, one has to acquire an individual form in order to actualize themselves. When matter unites with form, the form gives an object its individuality and personality." A bodily form gives an object its individuality and personality."

Srila Prabhupāda - "Yes, the matter has no form. The spirit soul has got form. Though the matter is covering the actual form of the spirit soul, the matter appears to have form. Just like the original cloth has no form, but when the tailor cuts the cloth according to the body of the person, then the shirt and coat takes a form. The matter itself has no form. When you take clay, it has no form, but if you make it like a doll, like a man or woman, then it has a form. When the change the clay, and you manufacture a fort, then the fort has form. So form and formlessness is of the matter, but in the spiritual world everything has got form. The spirit soul has got form. God has got form. This is the truth."

Hayagrīva dasa- "Aquinas believed that only God and the angels have form that is not material. There is no difference between God's form and His spiritual self."

Srila Prabhupāda - "Yes, as in the material world any form-man or beast or anyone—in the outward, external covering is matter, but within the matter there is the soul. The soul has form and God has form. That is real form. And the material form is simply shirting and coating over the spiritual body." (Philosophy Discussion on Thomas Aquinas)

Hayagrīva dasa - "He considered that matter was necessary to give the soul form."

Srila Prabhupāda - "No, he has got his original form."

Hayagrīva dasa - "Original form?"

Srila Prabhupāda - "Yes."

Hayagrīva dasa - "Which is the form of the body.:

Srila Prabhupāda - "Original form (like Krsna's Bodily, that is the form of the spirit."

Hayagrīva dasa - "Of the spirit."

Srila Prabhupāda - "Yes, and the form of the body takes place on account of the form of the spirit. This is very nice example. The cloth has no form, but when it is cut according to the form of the gentleman, it takes a form. Similarly, matter has no form. When it is coated on the spiritual form of the soul, it takes the form. This is very easy to understand." (Philosophy Discussion on Thomas Aquinas beliefs)

Devotee – "Is the original body of the spirit soul a human form?"

Srila Prabhupada – "Yes, human form, God is also human form. "Man is made after the shape of God." I think there is in the Bible. Is it not? So God is also like human form. Here you see Krsna, two hands, two legs."

Hari-sauri – "How do we understand, then, that there are peacocks and flowers and trees in the spiritual world? Are these not eternal forms?"

Srila Prabhupada – "[describing material form first]: Yes, they are more covered. Just like if you cover your body with blanket, the hands and legs are invisible. But you are not the blanket. So the trees and plants, they are more covered. They are not in full manifestation. The human form is the full manifestation of the soul."

Hari-sauri - "They are covered in the spiritual world?"

Srila Prabhupada - "Not in the spiritual world. There that is voluntary. Some devotees want to serve Krsna as flower; so they become flower there. If I want that, to be a flower I shall lie down at the lotus feet of Krsna and become flower, voluntarily, and he can change from flower to human body. That is spiritual life. There is no restriction. If some devotee wants to serve Krsna as cow, he serves Krsna as cow, as calf, as flower, as plant, as water, as ground, field, or as father, as mother, as friend, as beloved, anything. It is inconceivable, yet a fact." (SB, Canto 6 Ch 1 Text 1-4, Melb, Australia May 20, 1975)

The jiva-souls are eternal spiritual "non-material" living PERSONS and can never be destroyed, terminated or extinguished, the jiva-souls are indestructible.

Bhagavad Gita As It Is - “Never was there a time when I did not exist, nor you, nor all these kings; nor in the future shall any of us cease to be.” (BG, Ch 2 Text 12)

Bhagavad Gita As It Is - "As the embodied soul continuously passes, in this body, from boyhood to youth to old age, the soul similarly passes into another body at death. A sober person is not bewildered by such a change." (BG, Ch 2 text 13 1983 edition)

Bhagavad Gita As It Is - "That which pervades the entire body you should know to be indestructible. No one is able to destroy that imperishable soul." (BG, Ch 2 text 17 1983 edition)

Bhagavad Gita As It Is - "Neither he who thinks the living entity the slayer nor he who thinks it slain is in knowledge, for the self slays not nor is slain." (BG, ChI 2 text 19 1983 edition)

Bhagavad Gita As It Is - "For the soul there is neither birth nor death at any time. He has not come into being, does not come into being, and will not come into being. He is unborn, eternal, ever-existing and primeval. He is not slain when the body is slain." (BG, Ch 2 text 20 "corrected" 1983 edition)

Bhagavad Gita As It Is - "O Pārtha, how can a person who knows that the soul is indestructible, eternal, unborn and immutable kill anyone or cause anyone to kill?" (BG, Ch 2 text 21 1983 edition)

Bhagavad Gita As It Is - "As a person puts on new garments, giving up old ones, the soul similarly accepts new material bodies, giving up the old and useless ones." I⁰⁰pp

Bhagavad Gita As It Is - "The soul can never be cut to pieces by any weapon, nor burned by fire, nor moistened by water, nor withered by the wind." (BG, Ch 2 text 23 1983 edition)

Bhagavad Gita As It Is - "This individual soul is unbreakable and insoluble, and can be neither burned nor dried. He is everlasting, present everywhere, unchangeable, immovable and eternally the same." (BG, Ch 2 text 24 1983 edition)

Bhagavad Gita As It Is - "It is said that the soul is invisible, inconceivable and immutable. Knowing this, you should not grieve for the body." (BG, Ch 2 text 25, 1983 edition)

Bhagavad Gita As It Is - "Some look on the soul as amazing, some describe him as amazing, and some hear of him as amazing, while others, even after hearing about him, cannot understand him at all." (BG, Ch 2 text 29, 1983 edition)

There is no origin to the individual jiva-souls, they are eternally parts and parcel of Krsna and just as old as Krsna.

Srila Prabhupada – "The jiva-souls are Krsna's marginal energy. Marginal energy means we can live either in this external energy or in the internal energy, in between. So at the present moment we are living in the external energy. But this external energy is also Kṛṣṇa's energies, God's energy. It is not different from Him. But the external energy means we are captivated by the external energy. But the external energy is not permanent. The internal energy is permanent. The spiritual world is permanent, and the jiva-souls are also permanent as Bhagavad Gita As It Is Chapter 2 text 20 (1983 edition) reveals." (Lecture BG, Ch 9 Text 4 Melb, Australia April 23, 1976)

No, the jiva-souls did not begin their existence by first entering the material world. That nonsense implies the jiva-souls have an origin when in fact they are eternal like Krsna and were NEVER created, only fools claim the jiva-souls originate from the impersonal Brahmajyoti.

All jiva-souls are originally, (meaning they are "eternally" from either the Vaikuntha planets and Goloka-Vrindavana) have existed eternally long before they entered the material world Prabhupada teaches. 

Srila Prabhupada – "Regarding your questions about how and from where did the conditioned souls fall, your first question if someone has a relationship with Lord Krsna on Krsnaloka, does he ever fall down? The souls are endowed with minute independence as part of their nature and this minute independence may be utilized rightly or wrongly at anytime, so there is always a chance of falling down by misuse of one’s independence." (Letter to Jagadisa dasa, 4/25/1970)

Being “generated” from the marginal plane does NOT mean the jiva-souls originated from some imaginary place in the impersonal Brahmajyoti called tatastha-sakti, nor do they originate Maha-Visnu either.

There are no new jiva-souls created Bhagavad Gita As It is teaches, the jiva-souls are eternal with no beginning or end meaning the they did not originate from an "imaginary" place many call tatastha-sakti.

Srila Prabhupada – “There are no new souls, new and old are due to this material body, but the jiva-soul is never born and never dies, so if there is no birth, how can there be new souls?” (Letter to Jagadisa dasa, 7/9/1970)

Srila Prabhupada - "Each "person" is eternal like the Lord. Because the Lord says that He existed as a person before the creation (agre) and will also exist after the annihilation, the Lord is a person eternally." (SB, Canto 6 Ch 4 text 47, Purport)

Srila Prabhupada – “Existence in the impersonal brahman is also within the category of non-Krsna consciousness. Those who are in the brahman effulgence are also in the "fallen condition," so there is no question of falling down from a fallen condition. When fall takes place, it means falling down from the non-fallen condition. The non-fallen condition is Krsna consciousness.” (Letter to Revatinandana, Los Angeles 13 June, 1970)

Having the "free will" to voluntarily contribute to one's relationship with Krsna, allows the jiva-souls to participate in selflessly serving Krsna and contributing to the relationship in their own unique way.

One should never allow themselves to be impersonally controlled (bullied) by others, allowing them to control your every thought and actions like a puppet master controls and manipulates his puppets.

In the spiritual world one is never influenced by maya or material energy because maya and the material energy, including "material desires" do NOT exist there however, free will ALWAYS exists on the Vaikuntha planets and in Goloka-Vrindavana.  

Without free will, one would never have the vision to intelligently contribute in their relationship with Kṛṣṇa, increasing and expanding one's awareness of who they are as a contributing independent marginal living entity (jiva-soul)

Bali Mardana - "An example of free will is someone can choose Kṛṣṇa or turn away? Is that an example of free will?"

Srila Prabhupāda - "Yes, because if you accept Kṛṣṇa, then you must follow what Kṛṣṇa says. If you don't follow Kṛṣṇa, then what is the use of talking of Kṛṣṇa? If he accepts Kṛṣṇa, he must abide by the injunction of Kṛṣṇa." (Morning Walk, Jan 22, 1974, Hawaii)

So, without free will, one is no better than dead stone that is unable to voluntarily receive or give love.   

Srila Prabhupada - "If you have no free will, then you are a stone. The stone has no free will. You want to be stone? Then you must have free will. But don't misuse your free will. But don't try to become stone either. That is not life." (Aug 5, 1976, New Mayapur France)

Swedish man - "Is there free will?"

Srila Prabhupada - "Yes, just like you are sitting here. If you don’t like, you can go away. That’s your free will. There is free will, we are part and parcel of God, therefore we have got minute quantity of freedom." (Temple lecture Stockholm Sweden 1974)

Srila Prabhupada explains "free will," and why the jiva-souls always have their free will, but it is only fully realized and acted upon in Goloka Vrindavana and the Vaikuntha planets. Having free will in the spiritual world is necessary for the jiva-souls so they can voluntarily express themselves in the unique service of their choice to Krsna that is always a "two-sided" relationship of loving exchanges, cooperation and reciprocation.

Association between the devotee, Guru and Krsna is never an impersonal "one-sided" puppet on a string forceful domination where an aspiring devotee is foolishly told to forget themselves and just let Krsna flow through them, controlling all their thoughts and actions.

No, such impersonalism is attempting to extinguish the aspiring devotees individuality and learning how to voluntarily contribute to their relationship with Krsna.

The idea that surrender means forgetting yourself as an independent PERSON, and your free will (being able to voluntarily express yourself) by then allowing Krsna to take complete control of your thoughts and actions, is not only impersonalism but also spiritual suicide.

Srila Prabhupāda – "Unless there are "two-persons," where is the question of love? Love means two persons, then there is exchange, then there is love. I must deal with you open-hearted, you must deal with me open-hearted, then there is love. So if you want to love Kṛṣṇa, God, then these things must be there." (Aug 9, 1976, Tehran)

Srila Prabhupada - "Love means two, there must be two, the lover and the beloved. Kṛṣṇa is already lover, He loves you so much that He's trying to get you back. Therefore love cannot be one or love cannot be executed only one, there must be another one. I love somebody; somebody loves me, so there must be lover, there must be beloved. We must understand that love means you take and you give also. Suppose if you love somebody and you simply take from him, but you don't give. Oh, do you think it is very good? No, it is not good, that is not love, that is exploitation and forced obedience. If I go on simply taking from you, and if I don't offer you anything, that is simply exploitation." (1966 - 1974, Vaniquotes)

Srila Prabhupada - "The impersonalist philosophy is oneness. So how there be love with just one? Is it possible? Have you got any such experience that love means one? No. Love means two. There must be two, the lover and the beloved. Kṛṣṇa is already lover. He loves you so much that He's trying to get you back. That is Kṛṣṇa's attempt. "Please, My dear boy, or My dear friend, My dear servant." (Lecture on SB, Canto 2 Ch 1 text 3, Paris, June 12, 1974)

Devotee - "Is material desires the cause of fall down, or is it misuse of free will?"

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."

Hayagriva - "A man may know better but still act wrongly."

Srila Prabhupada - "Yes, but that is free will but misuses his free will, just like a thief who knows he is stealing, it 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. But unless there can be misuse of free will, then there is no question of free will." (Excerpt from: Philosophy Discussions with Srila Prabhupada – Rene Descartes)

Srila Prabhupada – "So everyone can know that independence means one can use it properly, or one can misuse it. That is independence. If you make it one-way only, that is not independence, that is force." (Los Angeles, June 23, 1975)

Srila Prabhupada - "If you have no free will, then you are a stone. The stone has no free will. You want to be stone? Then you must have free will! But don't misuse your free will. But don't try to become stone either. That is not life." (Aug 5, 1976, New Mayapur France)

It is important to understand that free will has nothing to do with the "material body," free will is a symptom of the eternal spirtual jiva-souls and like the jiva-souls, free will is NOT a material quality or energy and only becomes contaminated in the material world.

In fact, in the material creation, free will is greatly restricted and only available to the rare human species but even limited there in humans too. In all, the 8 million other species of life have no free will, there is only the urges of material nature which are- 

eating, 

sleeping, 

mating,

defending.  

Free will is the constitutional makeup of the jiva-souls in Vaikuntha and Goloka-Vrindavana where nothing material exists, 

There is no Maya in the "spiritual world" but there is always free will.

Srila Prabhupada - "The material energy, called as Maya, is also one of the multipotencies of the Lord, as much as we (the jiva-souls) are also marginal potency of the Lord. The living entities (jiva-souls) are described as superior energy than matter, when the superior energy is in contact with inferior energy, it becomes an incompatible situation. But when the supreme marginal potency (jiva-souls) are in contact with the spiritual potency, Hara, it becomes the happy, normal condition of the living entity." (The Happening Album, New York City, Dec 1966)

Srila Prabhupada - "You are also energy; you are marginal energy (jiva-soul) Marginal energy means you (the jiva-souls) may be under the control of the spiritual energy or you may be under the control of material energy—your marginal position. But when you are under the control of the material energy, that is your precarious condition, struggle for existence. And when you are under spiritual energy, that is your life of freedom." (Intro BG As It Is, Los Angeles, Nov 23, 1968)

It is important to understand there is no such thing as new jiva-souls being created because they have ALWAYS existed and were NEVER created as Bhagavad Gita As It Is explains.

Krsna also never interferes with the jiva-soul's free will or voluntarily acts of self expression, even if they choose to reject Krsna. 

If Krsna forced the jiva-souls to love Him, then how can there be genuine loving voluntary exchanges? 

Srila Prabhupada - "Love is a reciprocal, voluntary, good exchange of feeling. Then there is love. Not by force, no, Krsna does not want to become a lover like that, ‘You love me, otherwise I shall kill you!" (Washington DC July 8, 1976)

The full spiritual potential and highest understanding of the jiva-souls are-

1 - Sat - eternity 

2 - Cit - knowledge 

3 - Ananda - bliss

4 - Vigraha - perpetual spiritual bodily form

Maha-Visnu in His material creation lays down in the causal ocean or the Karanodak, He then impregnate seeds of this material creation into Mahā-māyā by glancing at her.

All jiva-souls resting in the Body of Maha-Visnu have originally come from Vaikuntha or Goloka-Vrindavana. 

Maha-Visnu does not create any jiva-souls because the jiva-souls were NEVER created, they have always existed as Bhagavad Gita As It Is teaches. Mahā-māyā remains the ever obedient material energy of the Supreme Lord. Maha-Visnu creates all the "gross" and "subtle" material elements-

1 - earth,

2 - water,

3 - fire,

4 - air, 

5 - sky.

These material elements are created along with the "subtle" elements-

6 - mind,

7 - intelligence,

8 - false ego.

After this, Maha-Visnu enters each of the larger universes known as a Brahmandas, that originate from the pores of His Body, as Garbhodaksayi Visnu, who lays down deep inside each surrounding Brahmanda material universe, within a secondary smaller universe  inside it.

Garbhodakasayi Visnu is an expansion of Maha-Visnu, there are billions of Garbhodakashayi Visnus and Lord Brahmas but only one Maha-Visnu (Kāraṇodakaśāyī Visnu) in the material creation (1/4 of the Spiritual Sky).

All jiva-souls (marginal living entities) are individual independent living entities who can choose to enter this material creation, to the smaller material universe that exists with all its 14 planetary systems in the stem growing from the navel of Garbhodakasayi Visnu who are all encased deep inside the surrounding Brahmanda universe.

From Garbhodaksayi Visnu emerges Brahma who is the secondary creator within His secondary universe that is deep inside the outer surrounding Brahmanda universe.

Srila Prabhupada - "The science of God analyzes the constitutional position of God and His diverse energies. Material nature is called prakṛti, or the energy of the Lord in His different puruṣa incarnations (expansions) as described in the Sātvata-tantra-

"For the material creation, Lord Kṛṣṇa's plenary expansion assumes three Viṣṇus. The first one Mahā-Viṣṇu, creates the total material energy, known as the mahat-tattva. The second, Garbhodakaśāyī Viṣṇu, enters into all the universes to create diversities in each of them. The third, Kṣīrodakaśāyī Viṣṇu, is diffused as the all-pervading Supersoul in all the universes and is known as Paramātmā. He is present even within the atoms. Anyone who knows these three Viṣṇus can be liberated from material entanglement." (BG, Ch 7 Text 4 Purport)

For material creation, Lord Krsna’s plenary expansion assumes three Visnus. Each of these Visnu-tattva forms who manage the material creation, has a different role in the maintenance of the material universe and its inhabitants.

1 - The first, Mahā-Viṣṇu, creates the total material energy, known as the mahat-tattva and all the many "Brahmanda" universes as seen in painting below.

2 - The second, Garbhodakaśāyī Viṣṇu, enters deep inside of each of these massive Brahmanda universes, reaching its center, and then creates an inner secondary universe with its planetary systems and all its diversities.

3 - The third, Kṣīrodakaśāyī Visnu, is diffused as the all-pervading supersoul in all the universes; He is in the heart of every living beings, and is known as Paramātmā. He is present even within the atoms Prabhupada has explained.

The real objective of meditation in Yoga is attain service to Krsna the Supreme Personality of Godhead and cause of all causes.

Garbhodhakaśāyī Visnu is also realized as the form of Pradyumna within the material universe who the father of Brahmā who appeared from His navel and hence Garbhodakashayi Visnu is also called Hiraņyagarbha.

There is an unlimited number of Brahmanda universes all originating from the Body of Maha-Visnu. Inside each Brahmanda universe, is a secondary smaller universe where Garbhodakashayi Visnu, Lord Brahma and all the different planetary systems are found. 

This inner material universe, is surrounded and encased by the outer Brahmanda material universe's 7 massive material layers.

These are the names of the 14 material planetary systems below in our single material universe situated deep inside our surrounding Brahmanda.

Higher planetary systems- 

Satyaloka

Tapaloka

Janaloka

Maharloka

Svarloka

Bhuvarloka

Bhuloka (earthly planets)

Lower planetary systems-

Atala

Vitala

Sutala

Talatala

Mahatala

Rasatala

Patala

The multi-universe means there are unlimited Brahmanda material universes coming from the Body of Maha-Visnu, and with each Brahmanda having their own "secondary inner material universe" deep inside them, surrounded by the 7 outer material layers of the Brahmanda universal shell that collectively is 44 quadrillion, 444 trillion, 444 billion miles in diameter.

Or twice that size if the measurement is taken from the outer edge of the inner secondary material universe inside the Brahmanda.

1 - earth

2 - water

3 - fire

4 - air

5 - sky

6 - mahat-tattva (material energy)

7 - falso ego 

In other words, deep within each Brahmanda material universe is a "secondary material universe" administered by Maha-Visnu's expansion, Garbhodakashayi Visnu and Lord Brahma, who builds a number of planetary systems in each material universe deep within the Brahmanda. 

Each material universe inside their Brahmanda are different sizes based on the number of heads their Lord Brahma has, our universe inside our Brahmanda has 14 planetary systems.*×*