Bhagavatapurana 2.1.30

2.1.30

dyaurakṣiṇī cakṣurabhūt pataṅgaḥ pakṣmāṇi viṣṇorahanī ubhe ca /
tadbhrūvijṛmbhaḥ parameṣṭhidhiṣṇyam āpo 'sya tālū rasa eva jihvā //

30. The skies are His eyes, the sun is His sense of seeing; the day and the night are the eye-lids of Vishnu. The motion of His brows is the seat of Brahman; water is His palate, and taste His tongue;