Śvetāśvatara Upaniṣad · 1..10

यदेतद् हृदयमस्मिन् भ्रूमेऽन्तरेण पुरुषः पुरुषविकृतिः स एष भूतानां मुखं देवा एतस्मिन् सुप्रतिष्ठिता एतद्वै तत्प्रदीप्तं यद् विद्वान् ब्राह्मणः पश्येद् विपश्यन् योगमाया वा ब्रह्मणः

yadetad hṛdayam asmin bhraume'ntareṇa puruṣaḥ puruṣavikṛtiḥ sa eṣa bhūtānāṃ mukhaṃ devā etasmin supratiṣṭhitā etadvai tatpradīptaṃ yad vidvān brāhmaṇaḥ paśyed vipaśyan yogamāyā vā brahmaṇaḥ

This heart within this body is the Puruṣa, the transformation of the Puruṣa. He is the portal of all creatures, the gods are firmly established in Him. That is the illuminated flame which the wise brāhmaṇa sees, contemplating the yoga māyā of Brahman.

The hṛdaya (heart) is the microcosm that reflects the macrocosm. The Puruṣa is “transformed” here to dwell in the body, without losing His transcendent nature. He is the mukha (mouth/portal) through which all creatures emerge and return. In our yoga practice, we develop vipaśyanā (clear vision) to perceive this inner flame, which is Brahman manifested. The term “yoga māyā” suggests that this manifestation is not illusion but the unifying power that connects the finite with the infinite, allowing the transcendent to be known in immanence.