Manusmriti 12.121

12.121

manasīnduṃ diśaḥ śrotre krānte viṣṇuṃ bale haram
vācy agniṃ mitram utsarge prajane ca prajāpatim //

On the moon as one with the internal organ, on the quarters of the horizon as one with his sense of hearing, on Vishnu as one with his (power of) motion, on Hara as the same with his strength, on Agni (Fire) as identical with his speech, on Mitra as identical with his excretions, and on Pragapati as one with his organ of generation.