Matsyapurana 145.16

145.16

tathā nātiśayaścaiva mānuṣaḥ kāya ucyate
ityeva hi parikrāntā bhāvā ye divyamānuṣāḥ //

The elephant measures 800 fingers in height and the maximum height of trees is said to be 1130 fingers. The Divine and the human forms are both alike, as they are born of one parentage The former is endowed with more intellect The human forms are not so endowed with Buddhi or intellect The Divine and the human bhāvas are, thus, both similar and dissimilar Birds, animals, things, movable and immovable (ideas) are all built in the same way Cows goats, horses, elephants, birds, deer, these are all for work and are fit in every way for sacrificial purposes The animals are for the use of the Devas All things, movable, and immovable, are created as regards their form and measure, after the several Devas, they become all the more gratified when they get all these beautiful things—13-19