The impersonal feature of the Lord is the abode of great oceans, and His belly is the resting place for the materially annihilated living entities. His heart is the abode of the subtle material bodies of living beings. Thus it is known by the intelligent class of men.
Srimad Bhagavata Purana
श्रीमद्भागवतमहापुराणम्
मूल श्लोकः
धर्मस्य मम तुभ्यं च कुमाराणां भवस्य च । विज्ञानस्य च सत्त्वस्य परस्यात्मा परायणम्
dharmasya mama tubhyaṃ ca kumārāṇāṃ bhavasya ca | vijñānasya ca sattvasya parasyātmā parāyaṇam
SB 2.6.11