Brahman is the fire that consumes the offerings, the sun and the wind that are His supreme abode. That is this; Brahman is the fire, the sun and the wind.

The identification continues: Agni, the ritual fire that transports the offerings (havya), Sūrya the sun that illuminates all, and Vāyu the wind that animates all — all are expressions of Brahman. The phrase “that is this” (tad etat) is the bridge between the transcendent and the immanent. In our yoga practice, when we contemplate the internal fire of digestion, the sun of the heart, or the vital force of prāṇa, we are contemplating Brahman. There is no place where Brahman is not; every dhāma (abode, support) is His abode.