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अव्यक्तरससिन्धूनां भूतानां निधनस्य च ।
उदरं विदितं पुंसो हृदयं मनसः पदम् ॥ ११ ॥
 
avyakta-rasa-sindhunam
bhutanam nidhanasya ca
udaram viditam pumso
hrdayam manasah padam
avyakta-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-place.