SB 3.28.23

जानुद्वयं जलजलोचनया जनन्या
लक्ष्म्याखिलस्य सुरवन्दितया विधातुः ।
ऊर्वोर्निधाय करपल्लवरोचिषा यत्
संलालितं हृदि विभोरभवस्य कुर्यात् ॥२३॥

jānu-dvayaṁ jalaja-locanayā jananyā
lakṣmyākhilasya sura-vanditayā vidhātuḥ
ūrvor nidhāya kara-pallava-rociṣā yat
saṁlālitaṁ hṛdi vibhor abhavasya kuryāt

jānu-dvayam—up to the knees; jalaja-locanayā—lotus-eyed; jananyā—mother; lakṣmyā—by Lakṣmī; akhilasya—of the entire universe; sura-vanditayā—worshiped by the demigods; vidhātuḥ—of Brahmā; ūrvoḥ—at the thighs; nidhāya—having placed; kara-pallava-rociṣā—with her lustrous fingers; yat—which; saṁlālitam—massaged; hṛdi—in the heart; vibhoḥ—of the Lord; abhavasya—transcendental to material existence; kuryāt—one should meditate.

The yogī should fix in his heart the activities of Lakṣmī, the goddess of fortune, who is worshiped by all demigods and is the mother of the supreme person, Brahmā. She can always be found massaging the legs and thighs of the transcendental Lord, very carefully serving Him in this way.

Brahmā is the appointed lord of the universe. Because his father is Garbhodakaśāyī Viṣṇu, Lakṣmī, the goddess of fortune, is automatically his mother. Lakṣmījī is worshiped by all demigods and by the inhabitants of other planets as well. Human beings are also eager to receive favor from the goddess of fortune. Lakṣmī is always engaged in massaging the legs and thighs of the Supreme Personality of Godhead Nārāyaṇa, who is lying on the ocean of Garbha within the universe. Brahmā is described here as the son of the goddess of fortune, but actually he was not born of her womb. Brahmā takes his birth from the abdomen of the Lord Himself. A lotus flower grows from the abdomen of Garbhodakaśāyī Viṣṇu, and Brahmā is born there. Therefore Lakṣmījī's massaging of the thighs of the Lord should not be taken as the behavior of an ordinary wife. The Lord is transcendental to the behavior of the ordinary male and female. The word abhavasya is very significant, for it indicates that He could produce Brahmā without the assistance of the goddess of fortune.

Since transcendental behavior is different from mundane behavior, it should not be taken that the Lord receives service from His wife just as a demigod or human being might receive service from his wife. It is advised here that the yogī always keep this picture in his heart. The devotee always thinks of this relationship between Lakṣmī and Nārāyaṇa; therefore he does not meditate on the mental plane as impersonalists and voidists do.

Bhava means “one who accepts a material body,” and abhava means “one who does not accept a material body but descends in the original, spiritual body.” Lord Nārāyaṇa is not born of anything material. Matter is generated from matter, but He is not born of matter. Brahmā is born after the creation, but since the Lord existed before the creation, the Lord has no material body.