Bhagavata Purana 2.6.10
Srimad Bhagavatam · 6 · Verse 10
bhagavata-puranaskandha-2adhyaya-6
Sanskrit Original
अव्यक्तरससिन्धूनां भूतानां निधनस्य च। उदरं विदितं पुंसो हृदयं मनसः पदम्
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In the unmanifest ocean of essence, the death of beings is known; the belly is the place of the heart of the man.