CC Ādi 5.69
শ্বাস–সহ ব্রহ্মাণ্ড পৈশে পুরুষ–শরীরে ॥ ৬৯ ॥
śvāsa-saha brahmāṇḍa paiśe puruṣa-śarīre
Thereafter, when He inhales, all the universes again enter His body.
In His form as Kāraṇodakaśāyī Viṣṇu the Lord impregnates material nature by His glance. The transcendental molecules of that glance are particles of spirit, or spiritual atoms, which appear in different species of life according to the seeds of their individual karma from the previous cosmic manifestation. And the Lord Himself, by His partial representation, creates a body of innumerable universes and again enters each of those universes as Garbhodakaśāyī Viṣṇu. His coming in contact with māyā is explained in the Bhagavad-gītā by a comparison between air and the sky. The sky enters everything material, yet it is far away from us.