According to Srimad Bhagwatam and Srimad Bhagwat Gita, Lord created this universe by incorporating his purusa features. There are 3 purusa features of lord which are involved in this creation
1. Karanadakasayi Vishnu
It has been said that innumerable universes have been erupted from the skin pores of this purusa form. He also creates a mahat-tattva or matter which is like a small cloud in a vast spiritual sky. This mahat- tattva is created and destroyed by the lord at regular interval of times. Within this mahat-tattva there are innumerable universe exists which are made up of matter or maya. This mahat-tattva comprises of sixteen parts, namely five gross material elements (air, fire, water, earth and ether) and eleven working sense organs (indriyan).
2. Garbhodakasayi Vishnu
Lord absorbs himself in all these universes in the form of Garbhodakasayi Vishnu. From the navel of Garbhodakasayi Vishnu sprung the stem of a lotus flower, the birthplace of Brahma who is the father of all living beings and demi gods.
3. Ksirodakasayi Vishnu
This form of purusa is the enegry behind every living being and is responsible for all the incarnations.
Thus lord is responsible for creation and destruction of the universe. He is the enjoyer and is the master of Maya.