Bhashya
स तत्त्वान्तरितत्त्वेन लक्ष्यमाणोऽप्येतस्मादेव पुरुषाज्जाय-त एतन्मयश्चेत्येतदर्थमाह, तं च विशिनष्टि— अग्नि र्द्युलो-क , 'असौ वाव लोको गौतमाग्नि ' इति श्रुते ।मूर्धायस्योत्तमाङ्ग शिर , चक्षुषी चन्द्रश्च सूर्यश्चेति चन्द्रसूर्यौ , य-स्येति सर्वत्रानुषङ्ग कर्तव्य अस्येत्यस्य पदस्य वक्ष्यमाणस्ययस्येति विपरिणाम कृत्वा ।दिश श्रोत्रे यस्य ।वाक् विवृ-ताश्च उद्घाटिता प्रसिद्धा वेदा यस्य ।वायु प्राणो यस्य ।हृदयम् अन्त करण विश्व समस्त जगत् अस्य यस्येत्यतत् ।सर्व ह्यन्त करणविकारमेव जगत् , मनस्येव सुषुप्ते प्रलयदर्शनात् , जागरितेऽपि तत एवाभिविस्फुलिङ्गवद्विप्रतिष्ठानात् ।यस्य च पद्भ्या जाता पृथिवी, एष देवो विष्णुरनन्त प्रथ-मशरीरी त्रैलोक्यदेहोपाधि सर्वेषा भूतानामन्तरात्मा ।सहि सर्वभूतेषु द्रष्टा श्रोता मन्ता विज्ञाता सर्वकरणात्मा ॥
In plain words
Though he appears to be separated by intermediate ontological realities, he originates from this very Puruṣa and is pervaded by him—to teach this, the text characterizes him further: fire is the heavenly world, as the scriptural passage declares: 'That world indeed is fire, O Gautama.' Fire is his head, the highest limb; his eyes are the moon and sun—here the word 'whose' must be supplied across all clauses through grammatical adaptation. The directions are his ears; the revealed Vedas are his fully manifested speech; wind is his breath; his heart is the internal organ, the entire universe, the whole world. Indeed, the entire universe is merely a modification of the mind, because in deep sleep its dissolution into the mind is witnessed, and in the waking state too it issues forth from the mind like sparks from a fire. From his feet the earth was born. This divine being, Vishnu, infinite, the primary embodied form whose physical adjunct is the three worlds, is the inner Self of all living creatures. For he alone is the seer, the hearer, the thinker, and the knower in every being, serving as the inner reality of all instruments of perception.
Close to the Sanskrit
Though appearing as if separated by intermediary realities, he originates from this very Puruṣa and consists of him — to explain this exact meaning the text speaks, and characterizes him: fire is the heavenly world, 'that world indeed is fire, O Gautama' from shruti. Whose head is the highest limb, head; whose eyes are the moon and sun, moon and sun, where the word 'whose' is to be connected everywhere by performing the syntactic transformation of the subsequent word 'whose'. Whose ears are the directions. Whose speech is the opened, well-known Vedas. Whose breath is wind. Whose heart is the internal organ, the universe, the entire world, of this, whose, thus. Indeed the entire world is a modification of the mind, because its dissolution is observed in deep sleep, and in waking also it issues forth from the mind like sparks. And from whose feet the earth was born, this god Vishnu, infinite, the first embodied being, having the three worlds as his bodily adjunct, is the inner soul of all beings. For he is the seer, hearer, thinker, knower in all beings, the self of all instruments.