This form [the second manifestation of the puruṣa] is the source and indestructible seed of multifarious incarnations within the universe. From the particles and portions of this form, different living entities, like demigods, men and others, are created.
Srimad Bhagavata Purana
श्रीमद्भागवतमहापुराणम्
मूल श्लोकः
एतन्नानावताराणां निधानं बीजमव्ययम् । यस्यांशांशेन सृज्यन्ते देवतिर्यङ्नरादयः
etannānāvatārāṇāṃ nidhānaṃ bījamavyayam | yasyāṃśāṃśena sṛjyante devatiryaṅnarādayaḥ
SB 1.3.5