After reassuring the demigods that He would protect them, the Lord went to the Madhuvana Forest to see Dhruva, mounted on Garuḍa. Lord Kṣīrodakaśāyī Vishnu is described as Sahasraśīrṣā in this verse because He is non-different from Garbhodakaśāyī Vishnu. All the incarnations of the Lord (except Krsna and Balarāma) manifest from Lord Kṣīrodakaśāyī Vishnu, and since He is non-different from Garbhodakaśāyī Vishnu, sometimes it is said that the incarnations originate from Garbhodakaśāyī Vishnu.
In his Laghu-Bhāgavatāmṛta, Śrīla Rūpa Gosvāmī explains that Kṣīrodakaśāyī Vishnu expanded into the Pṛśnigarbha incarnation to meet Dhruva. At this point, Dhruvaloka was manifested inside of the universe. Being a Vaikuṇṭha planet, Dhruvaloka is an eternal abode, but it described as being "created" in the same sense Lakṣmī Devī and the Kaustubha jewel appear from the churning of the milk ocean, or that Lord Shiva appear from Brahma. They are all eternal, but when they manifest inside of this particular universe sometimes it is said the are created. Pṛśnigarbha is also the same incarnation who appears as the son of Pṛśni and Sutapā.
At this moment, Dhruva was absorbed in his meditation, seeing the Lord inside his heart, when the form suddenly disappeared. This broke his meditation. When he opened his eyes, he saw the Lord personally present before him. Seeing the Lord, Dhruva developed all symptoms of ecstasy, looking at the Lord, embracing Him, kissing his feet, etc. He wanted to offer beautiful prayers to the Lord, but being just a boy he couldn't speak very eloquently. The Lord however touched Dhruva with his conch, and in this way he was blessed with all transcendental knowledge. He could thus glorify the Lord with beautiful prayers, as he wanted. This shows us how the potency to perform any king of service or to glorify the Lord in any capacity can be bestowed upon us by the Lord if we are eager to serve Him.
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