Srimad Bhagavatam Canto 03, Chapter 06, Text 04

SB 3.6.4

prabuddha-karma daivena
 trayovimsatiko ganah
prerito ’janayat svabhir
 matrabhir adhipurusam
 
Translation by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada: 
 
When the twenty-three principal elements were set in action by the will of the Supreme, the gigantic universal form, or the visvarupa body of the Lord, came into existence.
 
Purport by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada: 
 
The virat-rupa or visva-rupa, the gigantic universal form of the Lord, which is very much appreciated by the impersonalist, is not an eternal form of the Lord. It is manifested by the supreme will of the Lord after the ingredients of material creation. Lord Krsna exhibited this virat or visva-rupa to Arjuna just to convince the impersonalists that He is the original Personality of Godhead. Krsna exhibited the virat-rupa; it is not that Krsna was exhibited by the virat-rupa. The virat-rupa is not, therefore, an eternal form of the Lord exhibited in the spiritual sky; it is a material manifestation of the Lord. The arca-vigraha, or the worshipable Deity in the temple, is a similar manifestation of the Lord for the neophytes. But in spite of their material touch, such forms of the Lord as the virat and arca are all nondifferent from His eternal form as Lord Krsna.
Srimad Bhagavatam Canto 03, Chapter 06, Text 03
Srimad Bhagavatam Canto 03, Chapter 06, Text 05