Article by Damagosha Dasa
Adi 5.51 purport
It is the function of Maha Sankarsana in the form of Kāraṇodakaśāyī Visnu to glance over the material creation, which is situated beyond the limits of the Causal Ocean. Material nature is connected with the Personality of Godhead by His glance over her and nothing more. It is said that she is impregnated by the energy of His glance. The material energy, maya never even touches the Causal Ocean, for the Lord’s glance focuses upon her from a great distance away.
Madhya 20. 309
Of the three deities supervising the creation, maintenance and dissolution of the universe, Lord Viṣṇu is never separate from the original Viṣṇu. However, Lord Śiva and Brahmā, due to their association with māyā, are different from Viṣṇu. Viṣṇu cannot be transformed into any form of material energy. Whenever there is association with māyā, the personality involved must be different from Lord Viṣṇu. Therefore Lord Śiva and Lord Brahmā are called guṇa-avatāras, for they associate with the material qualities. The conclusion is that Rudra is a transformation of Viṣṇu, but he is not exactly Lord Viṣṇu. Therefore, he does not come within the category of the viṣṇu-tattvas
Below – Lord Nityananda Prabhu Avadhuta and the origin of Maha Sankarsana-we cant even imagine the immense power/shakti He possesses.