Bhagavatapurana 10.63.34

34. Rudra said:— Thou art indeed the Perfect Being and Supreme Light lying hidden in Sabda Brahma (Vedas) whom those of pure heart realise to be pure and absolute like Akasa.

35. & 36. The sky is Thy navel, Agni Thy face: water Thy energy, the celestial region Thy heads, cardinal points Thy ears, the earth Thy feet, the moon Thy mind, the sun Thy eyes, Aham (Siva) Thy Ahankara, the sea Thy bowels, Indra Thy shoulders, herbs and plants Thy hair, clouds Thy locks, the four-faced Brahma Thy intellect, the Progenitor the organ of generation (phallus), and Dharma Thy heart. Indeed thou art the person that makest the world.