Bhagavatapurana 2.6.4

2.6.4

tvag asya sparśavāyośca sarvamedhasya caiva hi /
romāṇyudbhijjajātīnāṃ yairvā yajñastu sambhṛtaḥ //

4. His body (trunk) is the source of the essence of all things and of their beauty; His organ of Touch (Tvak) is the source of touch and Vayu, as also of all sacrifices.

5. His hairs (on the body) are the root of the Vegetable Kingdom, *i. e.*, of all the trees and plants by which materials for sacrifices are furnished; His hairs, beards and nails are the source of rocks, iron, clouds and lightning.