Yāska's Nirukta 171.15

171.15

yataśceśvarāste tasmādātmanastatsaṅkalpānuvidhāyitvāt “ātmaivaiṣāṃ ratho bhavati, ātmā aśvaḥ, ātmā āyudham, ātmā iṣavaḥ, ātmā sarvaṃ devasya devasya” | tatra yaduktam,–'aśvā-
dīni sattvāni, aśvarathaprabhṛtīni ca dravyāṇi adevatāḥ'--iti | etadayuktam, devatā evemāḥ, 'rathādirūpeṇa hi devataivātmānaṃ vikṛtya prakṛtibhedena rathādisādhyamarthaṃ sādhayati | sā tadrūpā satī rathādistutyā stūyate, so ca stutisamavetamarthamāśāsitaṃ stotustenaiva rūpeṇa sādhayitumalamivi || tasmāt "māhābhāgyādekaikasyā api bahūni nāmadheyāni" tāsāmeva tisṛṇāmagnyādīnāṃ māhābhāgyādaiśvaryayogādātmānamanekadhā vikurvatīnāmekaikasyāḥ prativikāraṃ nāmadheyapratilambhāttenaiva rūpeṇa dhārayantyātmānamiti 'yatkāma ṛṣairyasyāṃ devatāyāmārthapatyamicchan stutiṃ prayuṅkte”-- ityasya lakṣaṇasyāvyāghātaḥ, tasmātsamyagevoktamiti | athavā stutisaṅkramanyāyena | navame (caturdaśe) 'dhyāye (9 |