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 manifested separately, Varuṇa, the presiding lord of the waters, entered there; and by the tongue’s portion of that potency the living being can taste all flavors.
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).