|Canto 2: The Cosmic Manifestation||Chapter 1: The First Step in God Realization|
Bhaktivedanta VedaBase: Śrīmad Bhāgavatam 2.1.35
vijñāna-śaktiḿ mahim āmananti
sarvātmano 'ntaḥ-karaṇaḿ giritram
sarve mṛgāḥ paśavaḥ śroṇi-deśe
vijñāna-śaktim — consciousness; mahim — the principle of matter; āmananti — they call it so; sarva-ātmanaḥ — of the omnipresent; antaḥ-karaṇam — ego; giritram — Rudra (Śiva); aśva — horse; aśvatari — mule; uṣṭra — camel; gajāḥ — elephant; nakhāni — nails; sarve — all other; mṛgāḥ — stags; paśavaḥ — quadrupeds; śroṇi-deśe — on the region of the belt.
The principle of matter [mahat-tattva] is the consciousness of the omnipresent Lord, as asserted by the experts, and Rudradeva is His ego. The horse, mule, camel and elephant are His nails, and wild animals and all quadrupeds are situated in the belt zone of the Lord.
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His Divine Grace A. C. Bhaktivedanta Swami Prabhupāda, Founder Ācārya of the International Society for Krishna Consciousness