Kṣīrodakaśāyī-Viṣṇu (pronounced Kshee-ro-duk-shuy-ee) is one of the puruṣa Āvatāra of Nārāyaṇa. According to the Vedas, Kṣīrodakaśāyī-Viṣṇu resides in the heart of every living creature as a four hand expansion similar to that of Mahā-Viṣṇu. He is also referred to as Paramātmā or super soul. His abode is the Vaikuṇṭha.
Kṣīrodakaśāyī-Viṣṇu is an expansion of Aniruddha. But at first He is realized as expansion of Garbhodakśayī-Viṣṇu. There are many material universes, and in each of them Mahā Viṣṇu enters as Garbhodakśayī-Viṣṇu. From navel of Garbhodakśayī-Viṣṇu lotus sprouts out, where Brahmā is born. But above that highest abode of Brahmā in material universe which is called Satyaloka - there are Brahmalokaḥ sanātana - eternal spiritual planets, Vaikuṇṭhaloka-s. So one who surpassed impersonal Brāhmaṇa conception can realize this Personality of Godhead and His abodes, as well as expansions. So, Mahavishnu is Himself an expansion of Saṃkarṣaṇa of second caturvyūha, who expands from Nārāyaṇa. So this Ksirodakashayi Vishnu is an expansion of Garchodakashayi Vishnu, but above that lotus abode of Brahmā, there is Vaikuṇṭhaloka - that abode of Nārāyaṇa. So Aniruddha is one of expansions in this second caturvyūha, which expands from Nārāyaṇa on Vaikuṇṭhalokas. There are many planets in spiritual sky. So one who goes to higher concept in yoga/meditation and suprasses jñāna (and of course karma), he realizes that Paramātmā (Supersoul) is just second stage of realization of Absolute Truth (Supreme Personality of Godhead), after realization of impersonal Brāhmaṇa (brahmajyoti). In spiritual world there are many spiritual planets. Sometimes they are called Brahmalokaḥ sanātana - eternal abodes of Brāhmaṇa, Supreme Personality of Godhead, but they are actually abodes of Supersoul, Paramātmā or Vishnu, Nārāyaṇa. When one understands that object of meditation, yoga is that Kṣīrodakaśāyī-Viṣṇu and realizes that (Paramātmā) Supersoul, Paramātmā is only an expansion of Bhagavān (Nārāyaṇa, Kṛṣṇa), then He comes to highest realization of Absolute Truth and comes to devotional service. Yoga means meditation on Paramātmā, Supersoul in heart of every living being - near jīvaātmā, soul, but after that realization goes devotional service to Bhagavān Vishnu, Nārāyaṇa, Krishna. Kṛṣṇa is analyzed to have 64 transcendental qualities, while Nārāyaṇa is said to have only 60 transcendental qualities. It is said that all avatāras come to material world through this Ksirodakashayi-Vishnu, but this only means that Krishna comes through this Kṣīrodakaśāyī-Viṣṇu, but Kṛṣṇa Himself expands into Nārāyaṇa, then to Mahavishnu, Garbhodakashayi-Vishnu and this Paramātmā, Kṣīrodakaśāyī-Viṣṇu. Different Vaiṣṇava sampradāyas may have differenet objects (SuperSubjects) of worship - some worship Nārāyaṇa, others - Rāma, others - Kṛṣṇa, but in any case these expansions from Bhagavān to Paramātmā are like this: Bhagavān (Nārāyaṇa, Viṣṇu or Kṛṣṇa) -> Paramātmā (Kṣīrodakaśāyī-Viṣṇu and other Viṣṇus and other expansions).
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The Viṣṇu or the Deity of the quality of goodness in the material world is the puruṣāvatāra known as Kṣīrodakaśāyī Viṣṇu or Paramātmā.[1]
"In the planet of Vaikuṇṭha of each and every universe there is a kṣīrasāgara (translated as 'ocean of milk') and within that ocean there is an island called SvetaDvipa. Lord Viṣṇu lives there in that island. We have therefore two SvetaDvipa. One is situated in the abode of Kṛṣṇa and the other is situated in each every ocean of milk in every universe."(Caitanya-caritāmṛta, Ādi-līlā, Chapter 5)[2]