Thereafter, the two eyes of the gigantic form of the Lord were separately manifested. The sun, the director of light, entered them with the partial representation of eyesight, and thus the living entities can have vision of forms.
Srimad Bhagavata Purana
श्रीमद्भागवतमहापुराणम्
मूल श्लोकः
निर्भिन्ने अक्षिणी त्वष्टा लोकपालोऽविशद्विभोः । चक्षुषांशेन रूपाणां प्रतिपत्तिर्यतो भवेत्
nirbhinne akṣiṇī tvaṣṭā lokapālo'viśadvibhoḥ | cakṣuṣāṃśena rūpāṇāṃ pratipattiryato bhavet
SB 3.6.15