Srimad Bhagavatam Chapter 3 Text 1 Krishna is the source of all incarnations

Text 1 sūta uvāca jagṛhe pauruṣaṁ rūpaṁ bhagavān mahad-ādibhiḥ sambhūtaṁ ṣoḍaśa-kalam ādau loka-sisṛkṣayā Sūta said: In the beginning of the creation, the Lord first expanded Himself in the universal form of the puruṣa incarnation and manifested all the ingredients for the material creation. And thus at first there was the creation of the sixteen principles of material action. This was for the purpose of creating the material universes.

Purusa Incarnation: The cause of matter & material world Krishna has all the six opulences in full. Impersonal Brahman and Paramatma has part of His opulence. There are three purusa features who effect the material creation. Karnodakshayi Vishnu, the first. The others known as Garbhodakasyi Vishnu and the Ksirodakasayi visnu.

Purusa Incarnation: The cause of matter & material world Innumerable universes are generated from the skin holes of Karnodakasayi Vishnu.

Purusa Incarnation: The cause of matter & material world In each universe the Lord enters as Garbhodakasayi Vishnu.

The Lord is the only enjoyer The creation and destruction is done by the Supreme will because of conditioned souls. Nitya-baddha, or the eternally conditioned souls have the sense of individuality or ahankara. Ahankara dictated them sense of enjoyment, which are unable to have constitutionally. The Lord is the only enjoyer and all others are enjoyed.

The Lord is the only enjoyer Conditioned souls have strong aspiration to enjoy. Lord gives the chance to enjoy matter side by side He also gives chance to understand the real constitutional position. Fortunate souls who surrender to the lotus feet of Vasudeva after many, many births are allowed to enter into the Kingdom of God. They need not come with occasional material creation.

The Lord is the only enjoyer Others are merged into the mahat-tattva at the time of annihilation of the material creation. Primarily this mahat-tattva is divided into 16 parts. 5-gross elements, 11-working instruments or senses. This mahat-tattva is only an insignificant portion of the dazzling spiritual sky.