That is the second body of godBrahma {Paramesthin). Lord Hiranyagarbha i.e. Brahma, born of the golden Egg, is the third form of the Lord. Those who are experts in the inter¬ pretation of the Vedas state so. There is another form of that intelligent one which is constituted of Rajo-gum. 51a. The four-faced Lord functions in the creation of the universe. 51b-52a. Resorting to Sattva-guna, Visnu himself who is the Lord of this Universe, the Soul of the Universe, with faces all round, protects everything that is created. 52b-53a. At the time of dissolution of the universe Lord Rudra, the Soul of all and the Supreme Ruler resorts to Tamo-gum and withdraws (i.e. annihilates) all the universe. 53b-54. The Great God,^ though one, abides in three forms through his functions of creation, maintenance and an¬ nihilation (of the universe). Though he is devoid of ^ny gums and unsullied, and of a single form, he becomes two-formed, three-formed and many-formed according to the difference of gunas.