One verse

Srimad Bhagavatam 2.6.11

2.6.11

अव्यक्तरससिन्धूनां भूतानां निधनस्य च । उदरं विदितं पुंसो हृदयं मनस: पदम् ॥ ११ ॥

avyakta-rasa-sindhunam bhutanam nidhanasya ca udaram viditam pumso hrdayam manasah padam

avyakta
the impersonal feature
rasa-sindhunam
of the seas and oceans of water
bhutanam
of those who take birth in the material world
nidhanasya
of the annihilation
ca
also
udaram
His belly
viditam
is known by the intelligent class of men
pumsah
of the great personality
hrdayam
the heart
manasah
of the subtle body
padam
the place.

The impersonal feature of the Lord is the abode of great oceans, and His belly is the resting place for the materially annihilated living entities. His heart is the abode of the subtle material bodies of living beings. Thus it is known by the intelligent class of men.