It is believed that all the universal planetary systems are situated on the extensive body of the puruṣa, but He has nothing to do with the created material ingredients. His body is eternally in spiritual existence par excellence.
Srimad Bhagavata Purana
श्रीमद्भागवतमहापुराणम्
मूल श्लोकः
यस्यावयवसंस्थानैः कल्पितो लोकविस्तरः । तद्वै भगवतो रूपं विशुद्धं सत्त्वमूर्जितम्
yasyāvayavasaṃsthānaiḥ kalpito lokavistaraḥ | tadvai bhagavato rūpaṃ viśuddhaṃ sattvamūrjitam
SB 1.3.3