य एष एतस्मिन्मण्डले पुरुषस्तस्य भूरिति शिरः ।एकं शिर एकमेतदक्षरम् ।भुव इति बाहू ।द्वौ बाहू द्वे एते अक्षरे ।स्वरिति प्रतिष्ठा ।द्वे प्रतिष्ठे द्वे एते अक्षरे ।तस्योपनिषदहरिति ।हन्ति पाप्मानं जहाति च य एवं वेद ॥बृह. ५,५.३ ॥
In plain words
Of the person who is in that orb, bhūḥ is the head — one head and one syllable; bhuvaḥ is the two arms — two arms and two syllables; svaḥ is the two feet — two feet and two syllables. His secret name is ahar, the day. He destroys evil and leaves it behind, who knows this.