The gigantic universal form of the Personality of Godhead, within the body of the universal shell, which is covered by sevenfold material elements, is the subject for the virāṭ conception.
Srimad Bhagavata Purana
श्रीमद्भागवतमहापुराणम्
मूल श्लोकः
आण्डकोशे शरीरेऽस्मिन् सप्तावरणसंयुते । वैराजः पुरुषो योऽसौ भगवान् धारणाश्रयः
āṇḍakośe śarīre'smin saptāvaraṇasaṃyute | vairājaḥ puruṣo yo'sau bhagavān dhāraṇāśrayaḥ
SB 2.1.25