समचार्वङ्घ्रिजङ्घोरुनिम्नजानुसुदर्शनम् ॥ ५१ ॥
The lower part of the Lord’s waist is dark and covered with yellow garments and a belt bedecked with golden embroidery work. His symmetrical lotus feet and the calves, thighs and joints of His legs are extraordinarily beautiful. Indeed, the Lord’s entire body appears to be well built.
Lord Śiva is one of the twelve great authorities mentioned in Śrīmad-Bhāgavatam (6.3.20). These authorities are Svayambhū, Nārada, Śambhu, Kumāra, Kapila, Manu, Prahlāda, Janaka, Bhīṣma, Bali, Vaiyāsaki, or Śukadeva Gosvāmī, and Yamarāja. The impersonalists, who generally worship Lord Śiva, should learn of the transcendental sac-cid-ānanda-vigraha of the Lord. Here Lord Śiva kindly describes the details of the Lord’s bodily features. Thus the impersonalists’ argument that the Lord has no form cannot be accepted under any circumstance.