Brahmanas well read in the subjects of enquiry speak of the two feet as Spiritual, the act of walking as Elemental and Vishnu as Accidental.
याज्ञवल्क्य उवाच पादावध्यात्ममित्याहुब्राह्मणास्तत्त्वदर्शिनः। गन्तव्यमधिभूतं च विष्णुस्तत्राधिदैवतम्॥