Srimad Bhagavatam — Dvadasha Skandha, Shloka 6
Kriyā-yoga, the Virāṭ-Puruṣa Mapping, and the Sun-God’s Monthly Expansions
एतद् वै पौरुषं रूपं भू: पादौ द्यौ: शिरो नभ: । नाभि: सूर्योऽक्षिणी नासे वायु: कर्णौ दिश: प्रभो: ॥ ६ ॥ प्रजापति: प्रजननमपानो मृत्युरीशितु: । तद्बाहवो लोकपाला मनश्चन्द्रो भ्रुवौ यम: ॥ ७ ॥ लज्जोत्तरोऽधरो लोभो दन्ता ज्योत्स्ना स्मयो भ्रम: । रोमाणि भूरुहा भूम्नो मेघा: पुरुषमूर्धजा: ॥ ८ ॥
etad vai pauruṣaṁ rūpaṁ bhūḥ pādau dyauḥ śiro nabhaḥ nābhiḥ sūryo ’kṣiṇī nāse vāyuḥ karṇau diśaḥ prabhoḥ
This is the Lord’s universal Puruṣa form: the earth is His feet, the heavenly realm His head, and the sky His navel; the sun is His eyes, the wind His nostrils, and the directions His ears. Prajāpati is His generative organ, apāna (death) His anus; the world-protecting demigods are His arms, the moon His mind, and Yama His eyebrows. Shame is His lower lip, greed His upper lip; moonlight is His teeth, delusion His smile; trees are His bodily hairs, and clouds the hair upon His head.
Various aspects of material creation, such as the earth, the sun and the trees, are sustained by various limbs of the universal body of the Lord. Thus they are considered nondifferent from Him, as described in this verse, which is meant for meditation.