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
Ketika langit-langit mulut dari wujud raksasa itu termanifestasi terpisah, Varuna, penguasa perairan di sistem planet, masuk ke dalamnya; dan melalui bagian daya pada lidah, makhluk hidup dapat mengecap rasa.
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).