The minor incarnation of Lord Vishnu as Dharma is found in
the Brihad Dharma Purana. As per the Brihaddharma purana, when the universe was
created, Brahma wanted someone to protect it. Immediately thereafter, from the
right side of Brahma, sprang a being with four legs resembling a bull, wearing
kundalas in his ears, a garland of white flowers and white sandal paste smeared
on this body. Brahma called him Dharma and asked him to be his son and protect
the universe.
Dharma posses four legs in the Krita Yuga, three legs in
Treta Yuga, two legs in Dwapara yuga and one in the kali yuga. His limbs are
considered symbolically to be truthfulness, mercy, peacefulness and kindness.
His image has four faces, four arms and four legs. He is
dressed in white garments, adorned with all ornaments and carrying in his hand
the akshamala, a pustaka, lotus and one hand resting on a bull.