He lies down on His own heart spread in the form of the sky, and thus placing the whole creation in that space, He expands Himself into many living entities, which are manifested as different species of life. He does not have to endeavor for His maintenance, because He is the master of all mystic powers and the proprietor of everything. Thus He is distinct from the living entities.
Srimad Bhagavata Purana
श्रीमद्भागवतमहापुराणम्
मूल श्लोकः
यथा पुनः स्वे ख इदं निवेश्य शेते गुहायां स निवृत्तवृत्तिः । योगेश्वराधीश्वर एक एत- दनुप्रविष्टो बहुधा यथाऽऽसीत्
yathā punaḥ sve kha idaṃ niveśya śete guhāyāṃ sa nivṛttavṛttiḥ | yogeśvarādhīśvara eka eta- danupraviṣṭo bahudhā yathā''sīt
SB 3.5.6