Bhagavatapurana 2.1.35

2.1.35

vijñānaśaktiṃ mahim āmananti sarvātmano 'ntaḥkaraṇaṃ giritram /
aśvāśvataryuṣṭragajā nakhāni sarve mṛgāḥ paśavaḥ śroṇideśe //

35. The wise say that Mahat-tatva is His intellectual power and that Siva is the inner organ of sense of the Lord who pervades

everything; the horse, the mule, the camel, and the elephant are His nails: the deer and all other animals are His lips and loins.