Here, Śrī Jīva takes up the task of reconciling similar conflicting statements found in other Purāṇas. Among such descriptions, the most prominent are those that depict Kṛṣṇa and Balarāma as avatāras of the black and white hairs of Viṣṇu. This notion is found not only in Mahābhārata (Ādi-parva 197.32–33), but also in Viṣṇu Purāṇa (5.1.59), Nṛsiṁha Purāṇa (53.32), and even the Bhāgavata Purāṇa (2.7.26) itself. If, however, one carefully examines the complete narration presented in these Purāṇas, one will recognize that such a conclusion is simply without cogency.

The story behind the keśa (hair) avatāra is that when the Earth Goddess felt overburdened by the proliferation of unrighteous kings, she approached the host of devas headed by Brahmā. Hearing her plea, Brahmā advised the devas to accompany him to the Milk Ocean to supplicate Bhagavān Viṣṇu. Being pleased with their prayers, Śrī Viṣṇu appeared to Brahmā. In response to the report of the Earth’s plight, He plucked out two hairs from His head and announced that these hairs would descend to the earth and rid her of this burden.