Shiva Purana

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द्यां मूर्धानं तस्य विप्रा वदंति खं वै नाभिं चंद्रसूर्यौ च नेत्रे ॥ दिशः श्रोत्रे चरणौ च क्षितिं च सो ऽचिन्त्यात्मा सर्वभूतप्रणेता ॥ ७६ ॥

Wise men say that the heaven is his head; the sky his navel; the sun and the moon his eyes; the quarters his cars and the earth his feet. That unponderable soul is the maker of all living beings.

english translation

dyAM mUrdhAnaM tasya viprA vadaMti khaM vai nAbhiM caMdrasUryau ca netre ॥ dizaH zrotre caraNau ca kSitiM ca so 'cintyAtmA sarvabhUtapraNetA ॥ 76 ॥

hk transliteration by Sanscript