Garuda understood the desire of the Supreme Lord, and he therefore arrested Bali Maharaja with the ropes of Varuna and brought him before Vamanadeva. Bali Maharaja was fixed in his determination to satisfy Vamanadeva. Therefore when Vamanadeva spoke of how He had covered all the planetary systems with His first two steps and Bali's promise of three steps of land was therefore unfulfilled, Bali Maharaja offered his head for the Lord's third lotus footstep.
-Taken from Srimad Bhagavatam 8.21.26-22.2
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