Jaiminīya Upaniṣad Brāhmaṇa 3.32

As to that, the Sātyakīrtas say: "Whichever deity we revere, we designate one and the same form of that deity in cattle, one in the draft-animal, one in the elephant, one in man, one in all beings. All this is the form of that deity alone."

That single form is breath alone; for as long as one breathes with the breath, so long there is form, then there is form.

Then, when the breath departs, one remains as if turned to a block of wood, useless—there is no form whatsoever.

Its inner self is heat (tapas). Therefore the breath of one who is hot is hotter.

The inner self of heat is fire (Agni). It is expressed (nirukta). Therefore it burns.

Now pertaining to the deities: this very deity is he who purifies here [the wind]. Within this one are the waters; that is food. He is to be revered as not dry; in that the waters are within him, thereby he is not dry.

His inner self is heat. Therefore, when it shines intensely, it blows hotter.

The inner self of heat is lightning. It is expressed. Therefore it too burns.

These four, indeed, are the sāman: breath, speech, mind, sound (svara). This breath acts through speech, guided by the mind. His offspring is sound alone. Possessed of offspring becomes he who knows thus.
Fourth subsection in the sixth anuvāka.