Manava Dharmashastra 1.13

1.13

śakalaṃm aṇḍakapālam | tābhyāmaṇḍakapālābhyāmuttareṇa divaṃ nirmame nirmitavān, adhareṇa pṛthivīṃ, madhye vyomākāśaṃ diśo'ṣṭau ca prāgādyāḥ, avāntaradigbhirdakṣiṇapūrvādibhiḥ saha | apāṃ sthānamantarikṣe, samudramākāśaṃ ca pṛthivīpātālagatam |

Medhātithi’s commentary (manubhāṣya):
‘Two pieces’—the two halves of the egg-shell; out of these two pieces of the egg-shell,—‘he formed,’ produced,—‘and Earth’; the lower half being earth [and the upper half Heaven];—‘between them Ākāśa,’ empty space,—‘the eight quarters,’ the East and the rest, along with the intermediate points of the South-East, etc.;—‘the receptacle of water’—(1) in the atmosphere, (2) the Ocean and (3) the Ākāśa within the Earth and the Nether Regions.—(13)