This is the representation of the Supreme Lord as the universal person, in which the earth is his feet, the antarikṣa his navel, the heavenly planets his head, the sun his eyes, the air his nostrils, the directions his ears, the Prajāpati his genitals, death his anus and the moon his mind. The devatās protecting the various planets are his many arms. The god of death is his eyebrows, shame his lower lip, greed his upper lip, delusion his smile, and moon light his teeth. The trees are the Lord's bodily hairs, and the clouds are the hair on his head. This is a material form of the Lord (pauruṣam rūpam) not his svarūpa. By what vibhūtis are his limbs conceived? This question is answered here. The vibhūti for the feet of the Lord is earth. By earth one imagines his feet. Since they are considered non-different they are equated in the text: the earth is his feet. All statements following are similar. Then by thinking of the feet and other limbs of the universal form one should remember the spiritual limbs of the Lord composed of eternity, knowledge and bliss. My lord supports the earth, his vibhūti, by his two feet. He supports the heaven, his vibhūti, by his head. All things visible to eye and conceived by the mind are also the Lord’s limbs, since they are all his vibhūtis. All conceptions are only conceptions of the Lord. This is what the person discerns. Prajananam means the genital. Apānam is the anus. The upper lip is shame. The lower lip is greed. Delusion (bhramaḥ) is his smile.