Text 11]
Puruṣa-sūkta Confirmed
283
constitution of His transcendental body is given here. It is clear from the available description of the body of the Lord (His universal form) that the form of the Lord is distinct from the forms of ordinary mundane conception. In any case, He is never a formless void. Ignorance is the back side of the Lord, and therefore the ignorance of the less intelligent class of men is also not separate from His bodily conception. Since His body is the complete whole of everything that be, one cannot assert that He is impersonal only. On the contrary, the perfect description of the Lord holds that He is both impersonal and personal simultaneously. The Personality of Godhead is the original feature of the Lord, and His impersonal emanation is but the reflection of His transcendental body. Those who are fortunate enough to have a view of the Lord from the front can realize His personal feature, whereas those who are frustrated and are thus kept on the ignorance side of the Lord, or, in other words, those who have the view of the Lord from the back side, realize Him in His impersonal feature.
TEXT 11
अव्यक्तससिन्धूनां भूतानां निधनस्य च । उदरं विदितं पुंसो हृदयं मनसः पदम् ॥११॥
avyakta-rasa-sindhūnām bhūtānām nidhanasya ca udaram viditam puṁso hṛdayam manasaḥ padam
avyakta —impersonal feature;  rasa-sindhūnām —of the seas and oceans of water;  bhūtānām —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;  puṁsaḥ —of the great personality;  hṛdayam —the heart;  manasaḥ —of the subtle body;  padam —place.
TRANSLATION
The impersonal feature of the Lord is the abode of great oceans, and the resting place for the materially annihilated living entities is the belly of the Lord. His heart is the abode of the subtle material bodies of living beings. Thus it is known by the intelligent class of men.