B.G 11.19
anādimadhyāntam anantavīryaṁ anantabāhuṁ śaśisūryanetram. paśyāmi tvāṁ dīptahutāśavaktraṁ svatejasā viśvam idaṁ tapantam ॥19॥
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.
"śaśisūryanetram" ity api "ahaṁ kratuḥ" ityādivat.
"Having moon and sun as eyes" too is like "I am the sacrifice".
"tadaṅgajāḥ sarvasurādayo 'pi tasmāt tadaṅgety ṛṣibhiḥ stutās te॥"
"All the gods and others, being born from his limbs, are therefore praised by the sages as his limbs."
iti ṛgvedakhileṣu.
- stated thus in the Khila portions of the Ṛgveda.
"candramā manaso jātaś cakṣoḥ sūryo ajāyata."
"The moon was born from the mind; the sun was born from the eye."
iti ca.
- stated thus as well.
bahurūpatvād ataḥ bahvaṅgatvaṁ ca teṣāṁ yuktam ॥18,19॥
Therefore, due to manifold forms, their many-limbedness is appropriate.