Srimad Bhagavatam — Dvitiya Skandha, Shloka 4
Puruṣa-sūkta Logic of the Virāṭ: Cosmic Anatomy, Sacrifice, and the Lord’s Transcendence
तद्गात्रं वस्तुसाराणां सौभगस्य च भाजनम् । त्वगस्य स्पर्शवायोश्च सर्वमेधस्य चैव हि ॥ ४ ॥
tad-gātraṁ vastu-sārāṇāṁ saubhagasya ca bhājanam tvag asya sparśa-vāyoś ca sarva-medhasya caiva hi
その身体の表面は、万物の働く原理の育まれる場であり、あらゆる吉祥の器である。御身の皮膚は動く風のように、種々の触覚の生起の中心であり、またあらゆるヤジュニャ（祭祀）が執り行われる場所でもある。
The air is the moving agent of all the planets, and as such, the generating centers for promotion to the deserving planets, the sacrifices, are His bodily surface and are naturally the origin of all auspicious opportunities.
FAQs
It states that the Lord’s universal body is the container of all essences and auspiciousness, and that His skin is connected with the principle of touch, the element of air, and the foundation of sacrifice.
In the Bhagavatam’s description of cosmic manifestation, sensory principles and gross elements are traced back to the Lord’s universal form; touch and the moving air are presented as arising in relation to His skin.
It trains the mind to see all elements and life-forces as resting in the Lord, encouraging gratitude, reverence for creation, and offering one’s actions as yajña—service and dedication to God.