The commentary on the Bhagavad Gita describes this form of Vishnu:[1] For material creation, Krishna's plenary expansion assumes three Vishnus.
The first, Mahā Viṣhṇu, creates the total material energy, known as the mahat-tattva.
The goal of life is to know Kṛṣṇa, who is situated within the heart of every living being as Paramātmā, the four-handed Viṣṇu form.In Srimad Bhagavatam, this is explained as: Karanodakashayi Vishnu is the first incarnation of the Supreme Lord, and He is the master of eternal time, space, cause and effects, mind, the elements, the material ego, the modes of nature, the senses, the universal form of the Lord, Garbhodakaśāyī Viṣṇu, and the sum total of all living beings, both moving and non-moving.
Garbhodhakaśāyī Vishnu is realized as the form of Pradyumna within the material universe.
He is the father of Brahmā who appeared from His navel and hence Garbhodakashayi Vishnu is also called Hiraņyagarbha.