The yogī is advised next to meditate upon the navel of the Lord, which is the foundation of all material creation. Just as a child is connected to his mother by the umbilical cord, so the first-born living creature, Brahmā, by the supreme will of the Lord, is connected to the Lord by a lotus stem. In the previous verse it was stated that the goddess of fortune, Lakṣmī, who engages in massaging the legs, ankles and thighs of the Lord, is called the mother of Brahmā, but actually Brahmā is born from the abdomen of the Lord, not from the abdomen of his mother.