As stated before, the material universes are manifested by the Lord in the form of Mahā-Viṣṇu. Just as a husband and wife combine to beget offspring, Mahā-Viṣṇu combines with His wife māyā, or material nature. This is confirmed in the Bhagavad-gītā (14.4), where Kṛṣṇa states:
mūrtayaḥ sambhavanti yāḥ
tāsāṁ brahma mahad yonir
ahaṁ bīja-pradaḥ pitā
“It should be understood that all species of life, O son of Kuntī, are made possible by birth in this material nature, and that I am the seed-giving father.”
Viṣṇu impregnated Māyā, the material nature, simply by glancing at her. This is the spiritual method. Materially we are limited to impregnating by only one particular part of our body, but the Supreme Lord, Kṛṣṇa or Mahā-Viṣṇu, can impregnate any part by any part. Simply by glancing the Lord can conceive countless living entities in the womb of the material nature. The Brahma-saṁhitā confirms that the spiritual body of the Supreme Lord is so powerful that any part of His body can perform the functions of any other part. We can touch only with our hands or skin, but Kṛṣṇa can touch just by glancing. We can only see with our eyes; we cannot touch or smell with them. Kṛṣṇa, however, can smell and also eat with His eyes. When foods are offered to Kṛṣṇa, we don’t see Him eating, but He eats simply by glancing at the food. We cannot imagine how things work in the spiritual world, where everything is spiritual. It is not that Kṛṣṇa does not eat or that we imagine that He eats; He actually eats, but His eating is different from ours. Our eating process will be similar to His when we are completely on the spiritual platform. On that platform every part of the body can act on behalf of any other part.
Viṣṇu does not require anything in order to create. He does not require the goddess Lakṣmī in order to give birth to Brahmā, for Brahmā is born from a lotus flower that grows from the navel of Viṣṇu. The goddess Lakṣmī sits at the feet of Viṣṇu and serves Him. In this material world sex is required to produce children, but in the spiritual world a man can produce as many children as he likes without having to take help from his wife. Because we have no experience with spiritual energy, we think that Brahmā’s birth from the navel of Viṣṇu is simply a fictional story. We are not aware that spiritual energy is so powerful that it can do anything and everything. Material energy is dependent on certain laws, but spiritual energy is fully independent.
Ref >> Srila Prabhupada Vani.