His arms are the demigods headed by Indra, the ten directional sides are His ears, and physical sound is His sense of hearing. His nostrils are the two Aśvinī-kumāras, and material fragrance is His sense of smell. His mouth is the blazing fire.
Srimad Bhagavata Purana
श्रीमद्भागवतमहापुराणम्
मूल श्लोकः
इन्द्रादयो बाहव आहुरुस्राः कर्णौ दिशः श्रोत्रममुष्य शब्दः । नासत्यदस्रौ परमस्य नासे घ्राणोऽस्य गन्धो मुखमग्निरिद्धः
indrādayo bāhava āhurusrāḥ karṇau diśaḥ śrotramamuṣya śabdaḥ | nāsatyadasrau paramasya nāse ghrāṇo'sya gandho mukhamagniriddhaḥ
SB 2.1.29