B.G 11.19
अनादिमध्यान्तमनन्तवीर्यं अनन्तबाहुं शशिसूर्यनेत्रम्। पश्यामि त्वां दीप्तहुताशवक्त्रं स्वतेजसा विश्वमिदं तपन्तम् ॥१९॥
I see you without beginning, middle, or end, of infinite might, with countless arms; moon and sun as eyes; blazing fire-like mouth; scorching this universe with your own radiance.
Gīta Bhāshya 11.19
These descriptions need to be understood in the light of the immeasurable and incomprehensible nature of the Lord.
"शशिसूर्यनेत्रम्" इत्यपि "अहं क्रतुः" इत्यादिवत्।
"Having moon and sun as eyes" too is like "I am the sacrifice".
"तदङ्गजाः सर्वसुरादयोपि तस्मात् तदङ्गेत्यृषिभिः स्तुतास्ते॥"
"All the gods and others, being born from his limbs, are therefore praised by the sages as his limbs."
इति ऋग्वेदखिलेषु।
- stated thus in the Khila portions of the Ṛgveda.
"चन्द्रमा मनसो जातश्चक्षोः सूर्यो अजायत।"
"The moon was born from the mind; the sun was born from the eye."
इति च।
- stated thus as well.
बहुरूपत्वादत् बह्वङ्गत्वं च तेषां युक्तम् ॥१८,१९॥
Therefore, due to manifold forms, their many-limbedness is appropriate.