Universe As Body Of The God.

The minute subtle elements namely the ego, sound, touch, form, taste and smell, are the form or bodies of the non manifested Braham in conjunction with the Nature, and they are dependents of the non manifested Braham due to action relations. For this reason the geniuses say that this universe is the body of Parmatma. In other words, when non manifested Braham takes the manifested form of universe then this very physical universe is known as the body or form of the God. Thus in minute form this very  physical world is the body of God and the power that's pervading in the universe is said as God. Manu Smiriti. 1/19
Thus from the Braham who's imperishable and creator of all the great elements (namely the Sky, the Air, the Fire, the Water and the Earth) all the minute elements (namely the Sound, the Touch, the Form, the Taste and the Smell) along with the mind were created. Manu Smiriti. 1/20
After that this perishable world were produced from the imperishable Brahm, by the portions of the minute forms of the seven great powerful men (namely the ego, the mind, the sound, the touch, the image, the taste and the smell). Manu Smiriti. 1/21