It is built by Vishvakarma under the waters, it is surrounded on all sides by many celestials trees made of gems and jewels and producing excellent fruits and flowers.
अन्त:सलिलमास्थाय विहिता विश्वकर्मणा। दिव्यै रत्नमयैर्वृक्षैः फलपुष्पप्रदैर्युता॥