कला: सर्वे हरेरेव सप्रजापतय: स्मृता: ॥ २७ ॥
kalāḥ sarve harer eva
ṛṣayaḥ — all the sages; manavaḥ — all the Manus; devāḥ — all the demigods; manu-putrāḥ — all the descendants of Manu; mahā-ojasaḥ — very powerful; kalāḥ — portion of the plenary portion; sarve — all collectively; hareḥ — of the Lord; eva — certainly; sa-prajāpatayaḥ — along with the Prajāpatis; smṛtāḥ — are known.
All the ṛṣis, Manus, demigods and descendants of Manu, who are especially powerful, are plenary portions or portions of the plenary portions of the Lord. This also includes the Prajāpatis.
Those who are comparatively less powerful are called vibhūti, and those who are comparatively more powerful are called āveśa incarnations.