Srimad Bhagavatam — Tritiya Skandha, Shloka 13
The Universal Form (Virāṭ-Puruṣa): The Lord’s Entry into the Elements, the Devas, and the Origin of Varṇāśrama
निर्भिन्नं तालु वरुणो लोकपालोऽविशद्धरे: । जिह्वयांशेन च रसं ययासौ प्रतिपद्यते ॥ १३ ॥
nirbhinnaṁ tālu varuṇo loka-pālo ’viśad dhareḥ jihvayāṁśena ca rasaṁ yayāsau pratipadyate
When the palate of the gigantic form was separately manifested, Varuṇa, the director of water in the planetary systems, entered therein, and thus the living entity has the facility to taste everything with his tongue.
FAQs
This verse explains that taste (rasa) becomes possible when the Lord’s palate and the portion of His tongue manifest, and Varuṇa, the lokapāla of waters, presides by entering that faculty.
Varuṇa is the presiding deity of waters, and taste is experienced through moisture and liquids; therefore, in the Bhagavatam’s creation sequence he is described as entering the palate to govern that sensory function.
It reminds a devotee that even basic senses like taste are gifts governed by higher order; therefore one can practice gratitude and restraint by honoring food as prasāda and using the tongue in service (chanting and sanctified eating).