This is the fire that burns, this is the sun; this is Indra, the god of rain; this is the wind; this is the earth; this is Rayi, the god; this is what is and what is not; this is immortality.

The praise of the senses to Prāṇa begins. They identify Prāṇa with all gods and elements:

• Agni — fire (digestive and cosmic)
• Sūrya — the sun (source of all life)
• Parjanya — rain, the god of water
• Maghavān — Indra, the king of gods
• Vāyu — wind
• Pṛthivī — earth
• Rayi — matter, nutrition
• Sat-asat — the existent and the non-existent
• Amṛta — immortality

All these are manifestations of Prāṇa. Fire burns because it is Prāṇa. The sun shines because it is Prāṇa. Rain falls, wind blows, earth sustains — all is Prāṇa.

Sat-asat — what exists and what does not exist. Prāṇa is prior to the distinction between being and non-being. It is the principle that makes all existence possible.

Amṛta — immortality. Prāṇa is what never dies, what transcends birth and death. In yoga, when prāṇa enters the suṣumnā and ascends, the yogī becomes amṛta, free from conditioned mortality.