Kraustuki asked Markandeya- ‘O lord! How does Sri Hari live in the form of a tortoise?’ Markandeya replied- ‘Sri Hari in the form of a tortoise sits facing east. States situated in the
central portion of his body are Vedi, Madra, Mandavya, Shalva, Khasa, Saraswat, Matsya etc.
States which are situated in the mouth of the tortoise are Vrishadhwaj, Anjan, Kasha, Magadh, Pragjyotish, Mithila, Koshal etc. In the right foot of the tortoise are situated states like Kalinga, Banga etc. Vindhya Mountain is also situated in the right foot. States which are situated in the tail of the tortoise are Manimegha, Kshuradri, Khanj, Konkan, Panchmad, Vamana, Sharkar, Chulik, Ashwakesha etc. Mandakya, Chandarwar, Ashwa, Kaland, Ghor, Ghuratwadi are the states that are situated in the left foot of the tortoise. Janpadas like Kailash, Himalaya, Kraunch, Kaikaya, Takshashila, Gandhar, Kharas, Yaudheya and Rajanya etc. are situated in the left side of the tortoise’s abdomen.’
Narayana in the form of tortoise is that inconceivable soul in which reside all the lords of deities and constellations.