Brihadaranyaka Upanishad 1.5.20

1.5.20

atścainaṃ candramasaśca daivaḥ prāṇa āviśati sa vai daivaḥ prāṇo yaḥ saṃcaram̐ścāsaṃcaram̐śca na vyathate'tho na riṣyati sa evaṃvitsarveṣāṃ bhūtānāmātmā bhavati yathaiṣā devataivam̐ sa yathaitāṃ devatām̐ sarvāṇi bhūtānyavantyevam̐ haivaṃvidam̐ sarvāṇi bhūtānyavanti | yadu kiṃcemāḥ prajāḥ śocantyamaivāsāṃ tadbhavati puṇyamevāmuṃ gacchati na ha vai devān pāpaṃ gacchati

The divine vital force from water and the moon permeates him. That is the divine vital force which, when it moves or does not move, feels no pain nor is injured. He who knows as above becomes the self of all beings. As is this deity (Hiraṇyagarbha), so is he. As all beings take care of this deity, so do they take care of him. Howsoever these beings may grieve, that grief of theirs is connected with them. But only merit goes to him. No demerit ever goes to the gods.