sa itthaá¹ bhagavÄn urvÄ«á¹
viá¹£vaksenaḥ prajÄpatiḥ
rasÄyÄ lÄ«layonnÄ«tÄm
apsu nyasya yayau hariḥ
saḥ - He; ittham - in this manner; bhagavÄn - the Personality of Godhead; urvÄ«m - the earth; viá¹£vaksenaḥ - another name of Viṣṇu; prajÄ-patiḥ - the Lord of the living entities; rasÄyÄḥ - from within the water; lÄ«layÄ - very easily; unnÄ«tÄm - raised; apsu - on the water; nyasya - placing; yayau - returned to His own abode; hariḥ - the Personality of Godhead.
The Personality of Godhead, Lord Viṣṇu, descends by His will to the material planets in His innumerable incarnations for particular purposes, and again He goes back to His own abode. When He descends He is called an avatÄra because avatÄra means “one who descends.†Neither the Lord Himself nor His specific devotees who come to this earth are ordinary living entities like us.