Bhagavatapurana 10.87.18

10.87.18

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18. In treading the path of Rishis some of gross vision contemplate Brahman as Udara, i. e., contemplate Brahman present at Manipooraka that depends on Udara (Navel): [some possessed of subtle vision contemplate at an intermediate stage Brahman at Udara for the purpose of realising Brahman in the heart]: some called Arunis contemplate directly the subtle Brahman at the heart which opens into the way leading to the course through the spinal system. O Ananta, thence (from the heart) the contemplatist goes up to the head (brain-centre) called Sushumna, the exalted position of light, having reached which Jivas do not again fall into the jaws of Death, i. e. Samsara).