The Compendium of Bheḷa 4.4.30

4.4.30

atrāha kiṃkhalvasya[jalpa] garbhasya prathamaṃ sambhavati?hastau[hastaṃ] pādāvitibaḍiśaḥ tatpratiṣṭhitatvāt [pratiṣṭatāt]śarīrasya[śaīraśva] | paścād guda iti śaunakaḥ tadāśritatvād vāyoḥ | nābhir iti khaṇḍakāpyaḥ tatra nāḍīnāṃpratiṣṭhitatvāt [pratiṣṭa] | hṛdayam iti parāśaraḥ vijñānamūlakānāṃ tanmūlatvāt | śira iti bharadvājaḥ śarīrasya tanmūlatvāt | cakṣuriti kāśyapaḥ | netyāha bhagavānpunarvasurātreyaḥ | tasmād arbudamevāsya prathamaṃ sambhavati | tatra sarve śarīrapradeśāssambhavanti arbudasnehotpannāḥ ||

On this he asked: What indeed is formed first in this fetus? Baḍiśa says the hands and the feet, because the body is supported by them. Śaunaka says the anus afterward, because the wind resides there. Khaṇḍakāpya says the navel, because the channels are rooted there. Parāśara says the heart, because it is the root of those things rooted in consciousness. Bharadvāja says the head, because the body is rooted in it. Kāśyapa says the eye. The venerable Punarvasu Ātreya said: No. Therefore, an arbuda alone is formed first in it. In that, all the bodily regions are formed, produced from the unctuous substance of the arbuda.