|Canto 3: The Status Quo||Chapter 26: Fundamental Principles of Material Nature|
Bhaktivedanta VedaBase: Śrīmad Bhāgavatam 3.26.58
hastau ca nirabhidyetāḿ
balaḿ tābhyāḿ tataḥ svarāṭ
pādau ca nirabhidyetāḿ
gatis tābhyāḿ tato hariḥ
hastau — the two hands; ca — and; nirabhidyetām — were manifested; balam — power; tābhyām — from them; tataḥ — thereafter; svarāṭ — Lord Indra; pādau — the two feet; ca — and; nirabhidyetām — became manifested; gatiḥ — the process of movement; tābhyām — from them; tataḥ — then; hariḥ — Lord Viṣṇu.
Thereafter the two hands of the universal form of the Lord became manifested, and with them the power of grasping and dropping things, and after that Lord Indra appeared. Next the legs became manifested, and with them the process of movement, and after that Lord Viṣṇu appeared.
The deity presiding over the hands is Indra, and the presiding deity of movement is the Supreme Personality of Godhead, Viṣṇu. Viṣṇu appeared on the appearance of the legs of the virāṭ-puruṣa.
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His Divine Grace A. C. Bhaktivedanta Swami Prabhupāda, Founder Ācārya of the International Society for Krishna Consciousness