Śatapatha Brāhmaṇa ("of a hundred paths") 10.3.3.8

10.3.3.8

yadā vā agniranugacati vāyuṃ tarhyanūdvāti tasmādenamudavāsīdityāhurvāyuṃ hyanūdvāti yadādityo'stameti vāyuṃ tarhi praviśati vāyuṃ candramā vāyau diśaḥ pratiṣṭhitā vāyorevādhi punarjāyante sa yadaivaṃvidasmāllokātpraiti vācaivāgnimapyeti cakṣuṣādityam manasā candraṃ śrotreṇa diśaḥ prāṇena vāyuṃ sa etanmaya eva bhūtvaitāsāṃ devatānāṃ yāṃ-yāṃ kāmayate sā bhūtvelayati

Now, when that fire goes out, it is wafted up in the wind (air), whence people say of it, 'It has expired,' for it is wafted up in the wind. And when the sun sets it enters the wind, and so does the moon; and the quarters are established in the wind, and from out of the wind they issue again. And when he who knows this passes away from this world, he passes into the fire by his speech, into the sun by his eye, into the moon by his mind, into the quarters by his ear, and into the wind by his breath; and being composed thereof, he becomes whichever of these deities he chooses, and is at rest.