शिवशक्तिस्वरूपेण न पुनर्जायते भुवि । नाभेरधो ब्रह्मभागमाकंठं विष्णुभागकम् १४३ ।
He will assume the form of Śiva and Śakti and will not be born again. Just below the umbilicus is the part of Brahmā, till the armpit is the part of Viṣṇu and the face is the phallus in the body of a devotee of Śiva.