Prashna Upanishad 49.2

49.2

devānāmindrādīnāmasi bhavasi tvaṃ vahnitamo haviṣāṃ prāpayitṛtamaḥ /
pitṛṇāṃ nāndīmukhe śrāddhe yā pitṛbhyo dīyate svadhānnaṃ sā devapradhānamapekṣya prathamā bhavati /
tasyā api pitṛbhyaḥ prāpayitā tvamevetyarthaḥ kiṃ carṣīṇāṃ cakṣurādīnāṃ prāṇānāmaṅgirasāmaṅgirasabhūtānāmatharvaṇāṃ teṣāmeva"prāṇo vātharvā"iti śruteḥ, caritaṃ ceṣṭitaṃ satyamavitathaṃ dehadhāraṇādyupakāralakṣaṇaṃ tvamevāsi //8//

Moreover, you asi, are; vahnitamaḥ, the best carrier, the best transmitter of libations; devānām, to the celestials, beginning with Indra. The svadhā, food-offering, made; pitṝṇām, to the Manes, in the obsequial rite called Nāndī-mukha; that is the prathamā, first, that takes precedence over the other offerings in which the deities dominatefootnote{The readings are deva-pradhāna or deva-pradāna. The first reading is adopted in the translation. The second reading would give the meaning, "Over the offering to the gods". The Nāndī-mukha has to be performed before making the sacrifices to gods.}—of that food-offering also, you are the transmitter. This is the idea. Furthermore, it is you who asi, are; the satyam caritam, true, right, conduct, consisting in maintaining the body etc.; ṛṣīṇām, of the organs, such as the eyes etc.; aṅgirasām, of those (organs) which represent the essence of the body, and which are called the atharvas according to the Vedic Text, "Prāṇa is indeed atharvā."footnote{Though Prāṇa is atharvā according to this quotation, yet the sense-organs, which are but manifestations of Prāṇa, are also atharvā.}