Lord Narayana absorbs

Sages Shaunaka and Abhipratharin had sat down to eat when a young celibate came to their hermitage and asked for food. But the sages refused. This was obviously wrong, but they had a reason for doing so. They wanted to test the celibate’s knowledge since he had claimed to be an adherent of samvarga vidya.

The celibate told them that refusing food to him was like
refusing food to Prajapati — the Creator. The entire
Universe is Prajapati’s food and so they had erred by turning
him away, the young man argued. The two sages then
corrected him and said that the One for whom the entire
Universe was food was not Prajapati, but Paramatma — the
Supreme One, that is Lord Narayana.

Agni, Aditya, Chandra, Jala all merge in Vayu. In the
context of the human body, all the indriyas merge in prana
(vital airs). So Vayu and prana are absorbents, said M.K.
Srinivasan in a discourse.

These two absorbents in turn are absorbed by Virat Purusha. Agni, Chandra, Aditya, Jala and the absorbent Vayu
together add up to five. Speech, sight, etc plus the absorbent
Prana make up five. So together we get a total of ten. And ten is the number we get if we add up all the numbers on a four sided dice (4+3+2+1). And this is Virat. All these ten exist in ten directions and constitute food. When Virat is meditated upon, all these ten are meditated upon. Paramatma is the samvarga and not Prajapati. The Supreme One eats all those things that cannot be eaten by anyone else. And this Paramatma is the One who, as Narasimha, destroyed Hiranyaksipu. “We meditate upon that Paramatma alone, and not on Prajapati,” said the two sages, and then served the young man food.