Bhagavatapurana 8.7.28

8.7.28

nābhirnabhaste śvasanaṃ nabhasvān sūryaśca cakṣūṃṣi jalaṃ sma retaḥ /
parāvarātmāśrayaṇaṃ tavātmā somo mano dyaurbhagavan śiraste //

27. The sky is Thy navel; Thy breath is Vayu (wind); the sun Thy eyes and water Thy seed; the support of all the souls, great and small, is Thy Ahankara-tatva; Soma (the moon) is Thy mind and the sky, O glorious One, is Thy head.