Vaivasvata Manvantara : The Mdrica Creation - Verse 11-12

This was uttered at the outset by Brahma who was desirous of sons and who was meditating. The word <c.Bhuh” was uttered in the beginning and this Bhurloka took shape. The root BhU is remembered in the sense ofSatta (existence) as also Loka Dariana (visibility to the people). Since it existed and was visible it became Bhurloka, hence this first Loka is remembered as BhUhiy because it existed.