Vishnu is in the feet (of living creatures). Indra is in their arms. Within the stomach lies Agni, desirous of eating. The points of the horizon are in the ears, the organ of hearing. Speech, which is the goddess of learning, is in the tongue.
क्रान्ते विष्णुर्बले शक्रः कोष्ठेऽग्निर्भोक्तुमिच्छति। कर्णयोः प्रदिशः श्रोत्रं जिह्वायां वाक् सरस्वती॥