The System of the Vedanta according to Badarayana's Brahma-Sutras and Cankara's Commentary c6.s3.t3.6

c6.s3.t3.6

“Imperishable go forth manifold beings, and return into it “again. For divine is the spirit (purusha), the formless, who “is within and without, unborn, breathless, wishless, pure, yet “higher than the highest Imperishable. From him arises “breath, the understanding with all the senses, from him arise “ether, wind, and fire, the water, and earth the support of “all. His head is fire, his eyes the moon and sun, the cardinal- “points are his ears, his voice is the revelation of the Veda. “Wind is his breath, his heart the world, from his feet the “earth;—he is the inner Self in all beings.”