Chandogya Upanishad 5.1.15

5.1.15

na vai vāco na cakṣūṃṣi na śrotrāṇi na manāṃsīty ācakṣate \
prāṇā ity evācakṣate \
prāṇo hy evaitāni sarvāṇi bhavati \\501.15\

Verily, people do not call them as organs of speech, nor as eyes, nor as ears, nor as minds.footnote{[¹ If the senses were subordinate to their functions they would have been referred to by their functions only; but we have the names of the senses separate from the functions, such as ear, eye, etc.} But they call them only as Prāṇas; for the Prāṇa indeed is all these.footnote{² The Prāṇa as Hiraṇyagarbha or the cosmic Being exists in three forms, namely, Adhyātma, Adhibhūta and Adhidaiva. He is the presiding deity of the five senses of perception (ear, skin, eye, tongue and nose) as Direction, Air, Sun, Varuṇa and Aśvins; and also of the five senses of action}