Shiva Purana
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कादिपंचाक्षराण्यस्य पञ्च हस्ताश्च दक्षिणे ॥ चादिपंचाक्षराण्येवं पंच हस्तास्तु वामतः ॥ ३६ ॥
The five letters beginning with KA ॥ ie KA, KHA, GA, GHA and ṄA॥ are His five hands on the right side. The five letters beginning with CA ॥ i.e. CA, CH, JA, JHA and ÑA॥ are His hands on the left side.
english translation
kAdipaMcAkSarANyasya paJca hastAzca dakSiNe ॥ cAdipaMcAkSarANyevaM paMca hastAstu vAmataH ॥ 36 ॥
hk transliteration by Sanscriptटादिपंचाक्षरं पादास्तादिपंचाक्षरं तथा ॥ पकार उदरं तस्य फकारः पार्श्व उच्यते ॥३७॥
Similarly the five letters beginning with ṬA and the five letters beginning with TA constitute His legs. The letter PA is His belly and the letter PHA is His right side.
english translation
TAdipaMcAkSaraM pAdAstAdipaMcAkSaraM tathA ॥ pakAra udaraM tasya phakAraH pArzva ucyate ॥37॥
hk transliteration by Sanscriptबकारो वामपार्श्वस्तु भकारः स्कंध उच्यते ॥ मकारो हृदयं शंभोर्महादेवस्य योगिनः ॥३८॥
The letter BA is His left side. The letter BHA is His shoulder. The letter MA is the heart of the great yogin Mahādeva.
english translation
bakAro vAmapArzvastu bhakAraH skaMdha ucyate ॥ makAro hRdayaM zaMbhormahAdevasya yoginaH ॥38॥
hk transliteration by Sanscriptयकारादिसकारान्ता विभोर्वै सप्तधातवः ॥ हकारो नाभिरूपो हि क्षकारो घ्राण उच्यते ॥३९॥
The letters YA, RA, LA, VA, ŚA, ṢA and SA are the seven Dhātus (vital secretions) of the lord. The letter HA is His umbilicus and the letter KṢA is His nose.
english translation
yakArAdisakArAntA vibhorvai saptadhAtavaH ॥ hakAro nAbhirUpo hi kSakAro ghrANa ucyate ॥39॥
hk transliteration by Sanscriptएवं शब्दमयं रूपमगुणस्य गुणात्मनः॥ दृष्ट्वा तमुमया सार्द्धं कृतार्थोऽभून्मया हरिः ॥2-1-8-४०॥
Viṣṇu and I became contented on seeing this letter-embedded form of the Saguṇa manifestation of Nirguṇa lord in the company of Umā.
english translation
evaM zabdamayaM rUpamaguNasya guNAtmanaH॥ dRSTvA tamumayA sArddhaM kRtArtho'bhUnmayA hariH ॥2-1-8-40॥
hk transliteration by Sanscript