Bhagavatapurana 5.26.38

39. Having controlled the mind and the senses, he should study what the gross as well as the subtle form of the Lord is; when he has succeeded in concentrating the mind on the gross form, he may by force of understanding slowly lead the mind to (settle on) the subtle form.

40. O King, I have described to thee the arrangement of the Universe with reference to the earth and its divisions as Dwipas and Varshas, the rivers, mountains, the sky, the oceans, the nether regions, the cardinal points, Hell, and the numerous luminaries; and this is the wonderful gross form or body of the Supreme Being and the one abode of all classes of jivas.