Chandogya Upanishad 3.18.2

3.18.2

tad etac catuṣpād brahma \
vāk pādaḥ prāṇaḥ pādaś cakṣuḥ pādaḥ śrotraṃ pādaḥ \
ity adhyātmam \
athādhidaivatam \
agniḥ pādo vāyuḥ pāda ādityaḥ pādo diśaḥ pādaḥ \
ity ubhayam evādiṣṭaṃ bhavaty adhyātmaṃ cādhidaivataṃ ca \\318.2\

2. That Brahma has four quarters. One quarter is speech.

One quarter is breath. One quarter is the eye. One quarter is the ear.—Thus with reference to the self.

Now with reference to the divinities.—One quarter is Agni (Fire). One quarter is Vāyu (Wind). One quarter is Āditya (the Sun). One quarter is the quarters of heaven.

—This is the twofold instruction with reference to the self and with reference to the divinities.