Kauṣītaki Upaniṣad 3.5.12

3.5.12

tayoḥ karma parastāt prativihitā bhūtamātrā /

The two hands are one portion thereof taken out. Work (_karman_) is their externally correlated existential element. The body is one portion thereof taken out. Pleasure and pain are its externally correlated existential element. The generative organ is one portion thereof taken out. Bliss, delight, and procreation are its externally correlated existential element. The two feet are one portion thereof taken out. Goings are their externally correlated existential element. The mind (_manas_ ) is one portion thereof taken out. Thoughts and desires are its externally correlated existential element.