Kṣirodaksayi Vishnu Sanskrit: क्षीरोदक्शायीविष्णु, lit. 'Vishnu's expansion who lies within an ocean of kshīra (Ocean of Milk)' is a form of the Hindu god Vishnu. As the Paramatma (Ultimate Soul), he is described to "enter every atom and the heart of all beings as a witness, and gives remembrance, knowledge and forgetfulness”.^[1]

In Gauḍīya Vaishnavism, a school of Vaishṇavism, the Sātvata-tantra describes three different forms, or aspects, of Vishnu as Mahavishnu also known as Karnodakshayi Vishnu (The form from whose breath the multiverse is born and from whose inhalation,whole multiverse of matter is drawn and engulfed), Garbhodakśayī-Viṣṇu and Kṣīrodakaśāyī Vishnu (Each universe has Garbhodakśayī-Viṣṇu as its base and Kṣīrodakaśāyī-Viṣṇu in every matter particles as a copied version) Kṣīrodakaśāyī-Viṣṇu resides in the heart of every living creature as a four hand expansion similar to that of Mahāviṣṇu. He is also referred to as the Paramātmā, or super soul. His abode is Vaikunṭha. His personal abode is the Kshira Sagara (Ocean of Condensed Milk) and he is realised as the Aniruddha expansion of Narayana.

Viṣhṇu. or the deity of the quality of goodness in the material world, is the puruṣāvatāra known as Kṣīrodakaśāyī Viṣṇu or Paramātmā.^[2]