Purushottam Bhagwan takes the form of Brahma, Vishnu and Mahesh by accepting the three powers of Sattva, Raja and Tamoguna to perform the pastimes of origin, maintenance and annihilation of the world. Creating these bodies from the five great elements, the living beings sleep in them, and the five sense organs, the five organs of action, the five vital organs (prana, apana, vyana, udana and samana) and one mind, consisting of these sixteen arts, through these sixteen subjects do part of. The Lord accepted Kaal Shakti and simultaneously entered into the community of 23 elements including Mahatattva, Ahamkara, Panchabhuta, Pancha Tanmatras and eleven senses. With the inspiration of God, an Adi Purushvirat form of God was born as a part of the group of 23 elements mentioned above. This huge male form is the first incarnation of God because of being the first living being. All the past communities appeared from this. Mind with ten senses is spirituality. The object of the senses is overwhelmed. When the sense presiding deity, Adhidev and the three gunas of Prana, Apan, Udan, Samana, Kurma, Nag, Vyana, Mana, Devadatta, Krikal, Tama etc. were not united, the body was not created as a means of enjoyment. . Shukdev ji told that when God was inspired by his power, these elements got mixed with each other. Then created the individual mass form body and the universe. That egg in the form of universe remained lying in the water for one thousand years. After this, God who accepted time, karma and nature gave life to the egg. After breaking that egg, a huge male god emerged from inside it, who had thighs, arms, feet, eyes, mouth and thousands of heads. The seven nether regions from the waist down and the seven heavens from the pelvis are visualized in the upper parts. Dwijas were born from his mouth, Kshatriyas from his arms, Vaishyas from his pelvis and Shudras from his feet. Under the feet of the great man, there is the abyss, in the ankles and toes. The knots above the heel are Mahatal, the bodies of the feet are Talatal, the knees are Sutal, the thighs are both Vital and Atal and the pelvis is ground. The sky is the lake like navel. The chest has been called Swargaloka, the throat Maharloka, the mouth Janaloka, the forehead Tapaloka and the head Satyaloka. The arms are the gods, the ears are the directions, and the words are the organs of hearing. Both the holes of the nose are called Ashwini Kumar, smell olfactory, blazing fire mouth and eye space. The power of seeing is the sun, the eyelids are night and day. Bhruvilas Brahmalok, palate water, tongue juice, Yama molars and teeth have been called affection. Jagmohini Maya is called a smile. The upper lip is considered as shame, the lower lip as greed, the breast as religion and the back as unrighteousness. Urinary organs are the Creator. Mitravarun and Kosh, the womb is the ocean, the bones are the mountains. Nerves are trees, hair is tree, air is breath, movement is time, karma is cycle of qualities, hair is cloud, evening is eternal’s garment, mind is the treasure of all vices. The nails are horses, elephants, camels and mules. Deer, animals, birds, all are Kati region. Swayambhuva Manu is his intelligence. Semen is a monster. This is the form of the gross body of Virat Bhagwan.