Srimad Bhagavatam — Tritiya Skandha, Shloka 15
The Universal Form (Virāṭ-Puruṣa): The Lord’s Entry into the Elements, the Devas, and the Origin of Varṇāśrama
निर्भिन्ने अक्षिणी त्वष्टा लोकपालोऽविशद्विभो: । चक्षुषांशेन रूपाणां प्रतिपत्तिर्यतो भवेत् ॥ १५ ॥
nirbhinne akṣiṇī tvaṣṭā loka-pālo ’viśad vibhoḥ cakṣuṣāṁśena rūpāṇāṁ pratipattir yato bhavet
その後、主の巨大な姿の両眼が別々に現れた。光を司る太陽（トヴァシュター）がそこに入り、視覚の分有によって生命体は諸々の形を見得る。
FAQs
In this verse, Tvaṣṭā is described as the presiding guardian who enters the eyes of the Universal Form, enabling visual perception through the power of sight.
It explains that perception is not merely mechanical—when the divine presiding principle (here, Tvaṣṭā) empowers the sense organ, the apprehension of forms becomes possible.
It encourages mindful perception—seeing is a gifted capacity, so one can cultivate gratitude and use vision in dharmic, devotional ways rather than for distraction or harm.