The word kalpayanti, or “imagine,” is significant. The virāṭ universal form of the Absolute is an imagination of the speculative philosophers who are unable to adjust to the eternal two-handed form of Lord Śrī Kṛṣṇa. Although the universal form, as imagined by the great philosophers, is one of the features of the Lord, it is more or less imaginary. It is said that the seven upper planetary systems are situated above the waist of the universal form, whereas the lower planetary systems are situated below His waist. The idea impressed herein is that the Supreme Lord is conscious of every part of His body, and nowhere in the creation is there anything beyond His control.