Agniveshyagrihyasutra 1.5.3.72

1.5.3.72

amūhamasmi sā tvaṃ sā tvamasyamūham ṛgahamasmi sā tvaṃ dyaurahaṃ pṛthivī tvam \

I am that, you are she; you are she, I am that. I am the ṛg-verse, you are the sāman-chant; I am the sky, you are the earth.