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Shiva Purana

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टादिपंचाक्षरं 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