According to the Bhagavad Gita, he is also the "Guru of the Universe". The Bhagavata Purana declares Narayana as the Supreme Personality of Godhead who engages in the creation of 14 worlds within the universe as Brahma when he deliberately accepts rajas guna, himself sustains, maintains and preserves the universe as Vishnu by accepting sattva guna.

Narayana himself annihilates the universe at the end of maha-kalpa as Kalagni Rudra when he accepts tamas guna. According to the Bhagavata Purana, Purusha Sukta, Narayana Sukta, and Narayana Upanishad from the Vedas, he is the ultimate soul.