Shatapatha Brahmana 8.7.4.21

8.7.4.21

madhyameva tṛtīyā citiḥ | yadūrdhvam madhyādavācīnaṃ grīvābhyastaccaturthī citirgrīvā eva pañcamī citiḥ śira eva ṣaṣṭhī citiḥ prāṇā eva saptamī citistāmuttamāmupadadhāti prāṇāṃstadasya sarvasyottamāndadhāti tasmādasya sarvasya prāṇā uttamāḥ purīṣa upadadhāti māṃsaṃ vai purīṣam māṃsena tatprāṇānpratiṣṭhāpayati nopariṣṭātpracādayati tasmādime prāṇā upariṣṭādasaṃcannāḥ

The third layer is the waist itself; the fourth layer is that (part of the body) which is above the waist and below the neck; the fifth layer is the neck, the sixth layer is the head, and the seventh layer is the vital airs. This he lays down as the last (or highest): he thus makes the vital airs the highest of all this (universe), and hence the vital airs are the highest thing of all this (universe). He places it on a filling of soil; and the filling of soil means flesh; he thus covers (the channels of) the vital airs with flesh. He does not cover it above, whence these (channels of the) vital airs are not closed up above.