Prayers by the Personified Vedas
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the right arm is the temple of Lord Madhusūdana, and on the right side of the collarbone is the temple of Lord Trivikrama. Similarly, on the left side of the waist is the temple of Lord Vāmanadeva, on the left arm is the temple of Śrīdhara, on the left side of the collarbone is the temple of Hṛṣīkeśa, on the upper back the temple is called Padmanābha, and on the lower back the temple is called Dāmodara. On the top of the head the temple is called Vāsudeva. This is the process of meditation on the Lord's situation in the different parts of the body, but for those who are not Vaiṣṇavas, great sages recommend meditation on the bodily concept of life—meditation on the intestines, on the heart, on the throat, on the eyebrows, on the forehead and then on the top of the head. Some of the sages in the disciplic succession from the great saint Aruṇa meditate on the heart because the Supersoul is also staying within the heart along with the living entity. This is confirmed in  Bhagavad-gītā , Fifteenth Chapter, wherein the Lord states, "I am situated in everyone's heart."
For the Vaiṣṇava, the protection of the body for the service of the Lord is a part of devotional service, but those who are gross materialists accept the body as the self. They worship the body by the yogic process of meditation on the different bodily parts, such as  maṇipūraka ,  dahara  and  hṛdaya , gradually rising to the  brahma-randhra  on the top of the head. The first-class  yogī  who has attained perfection in the practice of the  yoga  system ultimately passes through the  brahma-randhra  to any one of the planets in either the material or spiritual worlds. How a  yogī  can transfer himself to another planet is very vividly described in the Second Canto of  Śrīmad-Bhāgavatam .
In this regard, Śukadeva Gosvāmī has recommended that the beginners worship the  virāṭa puruṣa , the gigantic universal form of the Lord. One who cannot believe that the Lord can be worshiped with equal success in the Deity or  arcā  form, or who cannot concentrate on this form, is advised to worship the universal form of the Lord. The lower part of the universe is considered the feet and legs of the Lord's universal form, the middle part of the universe is considered the navel or abdomen of the Lord, the upper planetary systems such as Janaloka and Maharloka are the heart of the Lord, and the topmost planetary system, Brahmaloka, is considered the top of the Lord's head. There are different processes recommended by great sages, according to the position of the worshiper, but the ultimate aim of all meditational and yogic processes is to go back home, back to Godhead. As stated in  Bhagavad-gītā , anyone who reaches the highest planet, the abode of Kṛṣṇa, or even the Vaikuṇṭha planets, never has to come down again to this miserable material condition of life.
The Vedic recommendation, therefore, is that one make the lotus feet