The Religion and Philosophy of the Veda and Upanishads v1.c19.s7.38

v1.c19.s7.38

Among the birds also theriomorphism is the normal explanation of their mention. The sun is essentially a bird, and is twice in the Rigveda⁴ called Garutmant, whence arises the sun bird Garuḍa of the latest Vedic period. The eagle is connected with Indra, and Indra seems, like Verethraghna in the Avesta and Odin in Germanic mythology, to have assumed an eagle shape: Agni is also an eagle, and Soma is often called a bird.