Note 80 — Chapter XL · A DESCRIPTION OF VISHNU.
Manmatha Nath Dutt translation
The allusion is. Bali, a demon king, performed many sacrifices for which he was about to attain to the dignity of Indra. The gods accordingly grew very anxious and prayed to Vishnu for succour. He, at their request, assumed the form of a dwarfish Brāhmana and went to Bali for alms. After Bali had promised him that he would give him whatever he would like to have Vishnu assumed a large proportion with three legs and asked Bali to give him room for placing his three feet. He placed one in heaven and the other on the earth. There was no room for the third which he placed on Bali's head.