Bhagavad Gīta Bhāshya and Tātparya
B.G 11.19
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.
"Having moon and sun as eyes" too is like "I am the sacrifice".
"All the gods and others, being born from his limbs, are therefore praised by the sages as his limbs."
- stated thus in the Khila portions of the Ṛgveda.
"The moon was born from the mind; the sun was born from the eye."
- stated thus as well.
Therefore, due to manifold forms, their many-limbedness is appropriate.

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बहुचित्रजगद्बहुधाकरणात् परशक्तिरनन्तगुणः परमः ।
सुखरूपममुष्य पदं परमं स्मरतस्तु भविष्यति तत्सततम् ॥
"The one who has created this variegated vast universe with varied forms has infinite power and is of infinite auspicious qualities. He certainly bestows the highest state of bliss to those who meditate on his ever happy essence." -Dwādasha stōtra 4.3

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