Kauṣītaki Upaniṣad 2.13.17

2.13.17

sa vāyupraviṣṭa ākāśātmā svar eti /

Likewise also, indeed, he who knows this, having recognized the superior excellence in the vital breath, having passed into the vital breath, even the intelligential self, of all beings, goes forth from this body along with all these. He, having entered into the wind, having the nature of space, goes to heaven. He goes to that [place] where these gods are. Having reached that, he becomes immortal as the gods are immortal—he who knows this.