Yāska's Nirukta 13.11

13.11

āditya iti putraḥ śākapūneh/
esā ṛc bhavati yad enam arcanti/
pratyṛcaḥ sarvāṇi bhūtāni/
tasya yad anyat mantra5bhyas tad akṣaram bhavati/
raśmi1p'atra devā ucyante ya etasminn adhinisannā ity adhidaivatam/
atha adhyātmam/
śarīram atra ṛc ucyate yad enena arcanti/
pratyṛcaḥ sarvāṇi indriyāni/
tasya yad avināśi dharma tad akṣaram bhavati/
indriyāny atra devā ucyante yāny asminn adhinisannāni ity ātma pravādāh/

"It is the sun," says the son of Śākapūṇi.
This [sun] is the Ṛc, because they praise (*arcanti*) him.
All beings correspond to the Ṛc.
Whatever of him is other than the mantras, that is the imperishable [syllable].
Here the rays are called "gods", who are seated upon him: thus with respect to the divine.
Now with respect to the self:
The body is here called Ṛc, because with it they praise.
All the sense organs correspond to the Ṛc.
Whatever intrinsic nature of it is indestructible, that is the imperishable [syllable].
Here the sense organs are called "gods", which are seated upon it: thus the discussions regarding the self.