Bhagavata Purana 2.5.42
Srimad Bhagavatam · 5 · Verse 42
bhagavata-puranaskandha-2adhyaya-5
Sanskrit Original
भूर्लोकः कल्पितः पद्भ्यां भुवर्लोकोऽस्य नाभितः। स्वर्लोकः कल्पितो मूर्ध्ना इति वा लोककल्पना
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The earthly realm is created from His feet; the bhuvarloka is from His navel. The heavenly realm is created from His head, or this is the conception of the worlds.