ghrÄṇÄd vÄyur abhidyetÄm
akṣiṇī cakṣur etayoḥ
tasmÄt sÅ«ryo nyabhidyetÄá¹
karṇau śrotraṠtato diśaḥ
ghrÄṇÄt - from the olfactory sense; vÄyuḥ - the wind-god; abhidyetÄm - appeared; aká¹£iṇī - the two eyes; caká¹£uḥ - the sense of sight; etayoḥ - in them; tasmÄt - from that; sÅ«ryaḥ - the sun-god; nyabhidyetÄm - appeared; karṇau - the two ears; Å›rotram - the auditory sense; tataḥ - from that; diÅ›aḥ - the deities presiding over the directions.
The appearance of different bodily parts of the Lord’s universal form and the appearance of the presiding deities of those bodily parts is being described. As in the womb of a mother a child gradually grows different bodily parts, so in the universal womb the universal form of the Lord gives rise to the creation of various paraphernalia. The senses appear, and over each of them there is a presiding deity. It is corroborated by this statement of ÅšrÄ«mad-BhÄgavatam, and also by Brahma-saá¹hitÄ, that the sun appeared after the appearance of the eyes of the universal form of the Lord. The sun is dependent on the eyes of the universal form. The Brahma-saá¹hitÄ also says that the sun is the eye of the Supreme Personality of Godhead, Kṛṣṇa. Yac-caká¹£ur eá¹£a savitÄ. SavitÄ means “the sun.†The sun is the eye of the Supreme Personality of Godhead. Actually, everything is created by the universal body of the Supreme Godhead. Material nature is simply the supplier of materials. The creation is actually done by the Supreme Lord, as confirmed in Bhagavad-gÄ«tÄ (9.10). MayÄdhyaká¹£eṇa praká¹›tiḥ sÅ«yate sa-carÄcaram: “Under My direction does material nature create all moving and nonmoving objects in the cosmic creation.â€