Srimad Bhagvata Mahapurana: Book 4: Chapter 29: Verses 1-13
Pracinabarhi said : O divine sage, we are unable to follow your teaching correctly. It is the wise alone who can rightly grasp it; not we, who are deluded by attachment to the rituals . Narada replied : One should understand Puranjana (lit., the maker of a city) to be the Jiva (an embodied soul), inasmuch as it is the Jiva that produces a stronghold for itself in the shape of a body with one, two, three, four or numerous feet or without any feet. The friend of the Jiva referred to under the name of Avijnata is (no other than) God, so-called because He is not fully known by the Jivas as having names, actions or attributes. When the Jiva wished to enjoy all material objects, it thought the human body endowed with two hands and two feet and nine appertures as the best among all. One should understand the young woman (Puranjani) to be (no other than) the (human) intellect, which gives rise to the notions of 'I' and 'mine'. Identifying himself with it the Jiva in this body enjoys the (various) sense-objects through the senses. The (ten) Indriyas (the five senses of perception and the five organs of action), which bring about (all) knowledge and action, are the male companions (of Puranjani); their activities are her female companions and the vital air with its fivefold activity is referred to as a (five-hooded) serpent. One should understand Brhadbala (the eleventh mighty warrior waiting on Puranjani) to be (no other than) the mind, the ruler of both the types of Indriyas. The kingdom of Pancala represents the five sense-objects, in the midst of which stands the city with nine gates. The two eyes, the two nostrils, the two ears and the penis and the anus are the (four) pairs of entrances with the mouth (as the ninth). (It is through these gates that) the Jiva goes out (to the objects of senses) accompanied by the Indriyas (located in these appertures). (Of these) the two eyes, the two nostrils and the mouth are the five gates located in the east (in front of the head). The right ear has been spoken of as the southern and the left, the northern gate. The two openings below have been called the western gates and they are designated here (is the present context) as the penis and the anus. The (two gates) Khadyota and Avirmukhi (declared as) constructed at one place (side by side) in this city correspond to the two eyes; and through these, aided by the faculty of vision, the Jiva (the master of the body) perceives colour, which corresponds to (the realm called) Vibhrajita. The two nostrils are (the gates) Nalini and Nalini and odour has been spoken of as (the territory of) Saurabha. The olfactory sense is (the companion of Puranjana known by the name of) Avadhuta; the mouth is (the gate called Mukhya); the faculty of speech is (the companion going by the name of) Vipana and the organ of taste is (the friend known as)_Rasajna. The use of the tongue is the territory mentioned in this story by the name of Apana and the food of various kinds is the realm known as Bahudana. The right ear is the gate called Pitrhu and the left has been referred to under the name of Devahu (the northern gate). The scriptures dealing with the path of worldly activity (the cult of rituals) and those preaching quietism (the cult of worship) have bean spoken of as (the dominions of) South Pancala and North Pancala respectively. Listening to these through the ear, which has been spoken of as (a companion of Puranjana under the name of) Srutadhara, the Jiva takes severally to the path of the manes (leading to the realm of the moon-god or heaven) and the path of the gods (leading to the divine Abode).