Srimad Bhagavatam Canto 02, Chapter 05, Text 36

SB 2.5.36

yasyehavayavair lokan
kalpayanti manisinah
katya-adibhir adhah sapta
saptordhvam jaghanadibhih
 
Translation by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada: 
 
Great philosophers imagine that the complete planetary systems in the universe are displays of the different upper and lower limbs of the universal body of the Lord.
 
Purport by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada: 
 
The word kalpayanti, or “imagine,” is significant. The virat universal form of the Absolute is an imagination of the speculative philosophers who are unable to adjust to the eternal two-handed form of Lord Sri Krsna. Although the universal form, as imagined by the great philosophers, is one of the features of the Lord, it is more or less imaginary. It is said that the seven upper planetary systems are situated above the waist of the universal form, whereas the lower planetary systems are situated below His waist. The idea impressed herein is that the Supreme Lord is conscious of every part of His body, and nowhere in the creation is there anything beyond His control.
Srimad Bhagavatam Canto 02, Chapter 05, Text 35
Srimad Bhagavatam Canto 02, Chapter 05, Text 37