Lastly, Lord Aniruddha expands as Ksirodakasayi Vishnu. He resides in every atom and every living entity. Known as the Antaryamin, He is the Paramatma (Supersoul) and maintainer of living beings. He sits next to the Soul as the witness. The Antaryamin has 4 hands with a complexion like crystal and wears yellow robes. Although residing in every being He has no relation with the actions or fruits undertaken by these beings.

Ksirodakasayi Vishnu

Moksha (Liberation)

Jivas (Souls) understand Lord Vishnu in 3 ways as Paramatma, Brahman and Bhagavan. Yogis consider Paramatma to be Supreme. But Paramatma is not Supreme as He expands from Lord Aniruddha. Brahman is the goal of the Advaitins. This is also not the Supreme as Brahman is the reflection of Lord Vishnu’s body named Brahmajyoti. Only Bhagavan (Lord Vishnu) is the Supreme as He is complete with 6 qualities of Knowledge, Strength, Lordship, Valour, Energy and Splendour.
It is only when the Soul realises its identity as eternal and non-distinct from Lord Vishnu that it returns home to Vaikuntha. This state is known as Moksha. One type is named Sayujaya as the Soul unites with Brahmajyoti and loses its’ identity as it becomes one with Brahmajyoti. There is also Sarupya or having a body like Lord Vishnu, Salokya or living in a Vaikuntha planet, Sarsti or having opulences like Lord Vishnu and Samipya or living as a companion of Lord Vishnu. In these 4 states the Soul retains its’ identity.

Meditating on Lord Vishnu

Pralaya (Annihilation)

There are 4 types of Pralaya.
Nitya Pralaya is constant because at every moment time invisibly transforms the bodies of living entities and other manifestations of matter. This process of transformation causes the living entity to undergo the constant annihilation of birth and death.
Naimitika Pralaya is occasional as it takes place at the end of Lord Brahma’s day. When His night begins the 14 Planetary Systems end. Firstly, the Sun and the Moon are without glare. They do not vanish but go to the remaining portion of the Universe. The devastation takes place due to fire emanating from the mouth of Lord Sankarsana. The great sages like Bhrigu and other inhabitants of Maharloka transport themselves to Janaloka as they are disturbed by the warmth of the blazing fire that rages throughout the Universe. Then, the seas become ferocious and in no time the 14 Planetary Systems are filled by water. The fire from Lord Sankarsana's mouth rages for 36,000 years. Then for another 36,000 years there are torrents of rain with wind and the oceans overflow. These reactions for 72,000 years are the start of the partial devastation of the 14 Planetary Systems. When Lord Brahma goes to sleep the 14 Planetary Systems below Brahmaloka are submerged in the water of devastation. Finally, in His sleeping condition Lord Brahma dreams about Garbhodakasayi Visnu and takes instruction from the Lord on how to recreate the devastated area. There is also a partial annihilation on the earthly planet after the period of each Manu.
Prakriti Pralaya is the end of a universe. It takes place after Lord Brahma dies and Hiranyagarbha is destroyed. As the annihilation nears there will be no rain on the earth for 100 years. Drought will lead to famine and the starving populace will consume one another. They will gradually be destroyed. The sun will then drink the water of the oceans, of the living bodies and of the earth itself. But the devastating sun will not give rain in return. Next the fire of annihilation will flare up from the mouth of Lord Sankarsana. Carried by the mighty wind, this fire will burn throughout the universe and scorch the lifeless cosmic shell. Burned from above by the blazing sun and from below by the fire of Lord Sankarsana the universal sphere will glow like a burning ball of cow dung. A great and terrible wind of destruction will begin to blow for more than 100 years and the sky covered with dust will turn grey. Then groups of multicolored clouds will gather roaring terribly with thunder and will pour down floods of rain for 100 years. At that time the shell of the universe will fill up with water to form a single cosmic ocean. As the entire universe is flooded Water will rob Earth of its unique quality of Fragrance and Earth deprived of its distinguishing quality will be dissolved. Fire then seizes Taste from Water and Water merges into Fire. Air seizes Form from Fire and Fire merges into Air. Ether then seizes the Touch from Air and Air merges into Ether. Ahamkara in Tamas seizes Sound from Ether. Ahamkara in Rajas seizes the Senses and Ahamkara in Sattva seizes the Gods. Then Mahat-Tattva seizes Ahamkara and everything is wound up. This event occurs as a universe is inhaled back into Maha Vishnu.

Lord Shiva (The 11 Rudras) dances His Dance of Destruction

Atyantika Pralaya is final as after a person achieves knowledge of his relationship with Lord Vishnu. He is then liberated from Material Nature and goes home. Back to Godhead.