The System of the Vedanta according to Badarayana's Brahma-Sutras and Cankara's Commentary c8.s6.t6.2

c8.s6.t6.2

The general tendency of the Indians to draw parallels between cosmic and psychic potencies is also displayed in the relation in which the single organs of life are brought to the corresponding elements conceived as gods. Thus in Bṛih. 1, 3, 11 after the Prāṇa in the fight with the demons has warded off evil and death from the organs, the latter are "led beyond death;" speech becomes fire and illuminates, breath becomes wind and purifies, the eye becomes the sun and burns, the ear becomes the poles, and the Manas the moon and shines.--On the other hand Ait. 1, 2, 4 says of the gods who arose from the primitive man and, desiring a fixed abode, enter into human beings: "Fire entered as speech into the mouth, wind "as breath into the nose, the sun as sight into the eye, the "cardinal points as hearing into the ear, herbs and trees as "hair into the skin, the moon as Manas into the heart, death “as Apâna into the navel, and water as seed into the organs of generation.”—In agreement with this according to Brih. 3. 2, 13 at the death of man speech becomes fire, breath wind, the eye becomes the sun, the Manas the moon, the ear the cardinal points, the body the earth, the soul ether [in the heart], the hair on the body becomes herbs, the hair of the head trees, and blood and seed turn to water.