SB 3.5.6
yatha punah sve kha idam nivesya
sete guhayam sa nivrtta-vrttih
yogesvaradhisvara eka etad
anupravisto bahudha yathasit
Translation by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
He lies down on His own heart spread in the form of the sky, and thus placing the whole creation in that space, He expands Himself into many living entities, which are manifested as different species of life. He does not have to endeavor for His maintenance, because He is the master of all mystic powers and the proprietor of everything. Thus He is distinct from the living entities.
Purport by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
The questions regarding creation, maintenance and destruction, which are mentioned in many parts of the Srimad-Bhagavatam, are in relation to different millenniums (kalpas), and therefore they are differently described by different authorities when questioned by different students. There is no difference regarding the creative principles and the Lord’s control over them, yet there are some differences in the minute details because of different kalpas. The gigantic sky is the material body of the Lord, called the virat-rupa, and all material creations are resting on the sky, or the heart of the Lord. Therefore, beginning from the sky, the first material manifestation to the gross vision, down to the earth, everything is called Brahman. Sarvam khalv idam brahma: “There is nothing but the Lord, and He is one without a second.” The living entities are the superior energies, whereas matter is the inferior energy, and the combination of these energies brings about the manifestation of this material world, which is in the heart of the Lord.