His body is the cosmic egg girt with seven sheaths
'anda-koshe sharire 'smin saptavarana-samyute vairajah purusho yo 'sau bhagavan dharanashrayah' (SB 2.1.25).
Concept
Virat-Purusha
विराट्पुरुष
Also known as वैराजः पुरुषः · विश्वमूर्तिः · विश्वतनुः · सहस्रशीर्षा · Sahasranghri · सहस्राङ्घ्रि
The Virat-Purusha, or Vairaja Purusha, is the Lord's gross universal form in which the entire cosmos is His body — the Puranic expansion of the Purusha-sukta tradition. At SB 2.1.23-38 Shukadeva presents it as the first support for concentration: one whose mind cannot yet rest on the subtle should fix it on this grossest body. Its structure is given from the feet upward — Patala the soles (26), the sky His navel (27), the luminaries His chest and Satyaloka His head (28), the sun His eye and day and night His eyelids (30), clouds His hair and the moon His mind (34), and the four varnas from the brahmana as His face to the shudra at His feet (37). SB 2.1.25 identifies His body with the cosmic egg girt in seven sheaths.
Śrīmad Bhāgavata Mahāpurāṇa 2.1.23 — Sanskrit Wikisource (pinned oldid=332515)
Patala His feet, the sky His navel, Satyaloka His head, the sun His eye
'patalam etasya hi pada-mulam' (SB 2.1.26); 'nabhastalam nabhi-saro grinanti' (SB 2.1.27); 'satyam tu shirshani sahasra-shirshnah' (SB 2.1.28); 'cakshur abhut patangah' (SB 2.1.30). Evidence: EXPLICIT.
Both the gross and subtle forms are fashioned of maya; the wise accept neither
'amuni bhagavad-rupe maya te hy anuvarnite, ubhe api na grihnanti maya-srishte vipashcitah' (SB 2.10.35); agency too is superimposed by maya precisely to deny it (SB 2.10.45).
The abiding, first and ancient Person
The gods address the Lord as 'kUTa-stha AdyaH puruShaH purANaH', the abiding, first and ancient Person (SB 3.5.49), and at SB 3.5.26 that same purusha, who is His own self, lays seed into the guna-made maya. In the roster 'paraH puruShaH' is an epithet of Krishna and virat-purusha is a distinct entity; no third near-duplicate was created.
The first Person, thousand-footed, thousand-thighed, thousand-armed
At SB 3.7.22 Vidura asks for a description of that Person, 'yam Ahur AdyaM puruShaM sahasrA~NGhry-Uru-bAhukam / yatra vishva ime lokAH savikAsaM samAsate' — whom they call the first Person, thousand-footed, thousand-thighed, thousand-armed, in whom all these worlds are set with their unfolding. At SB 3.7.23 His breath is given as tenfold and threefold.
The opening of his organs and the entry of the guardians
When the Virat was heated by the Lord's own radiance his abodes opened (SB 3.6.10-11). Then in order: fire from the mouth (SB 3.6.12), Varuna from the palate (13), the Ashvins from the nostrils (14), Tvashtar from the eyes (15), Anila from the skin (16), the directions from the ears (17), the herbs from the skin and hairs (18), Ka from the organ of generation (19), Mitra from the anus (20), Indra from the hands (21), Vishnu from the feet (22), the lord of speech from the intellect (23), the moon from the heart (24), self-identification from the self (25), and the Great One from sattva (26).