Śvetāśvatara Upaniṣad · 2..15

अपः पृथिव्यन्तरिक्षं वायुराकाशं द्यौर्दिशश्चोदीच्यः प्राच्यः प्रतीच्यो दक्षिणा ध्रुवः सर्वाणि भूतानि समुद्रश्च सत्यं च तपश्च

apaḥ pṛthivyantarikṣaṃ vāyurākāśaṃ dyaurdiśaścodīcyāḥ prācyāḥ pratīcyo dakṣiṇā dhruvaḥ sarvāṇi bhūtāni samudraśca satyaṃ ca tapaśca

Water, earth, space, wind, sky, directions, north, east, west, south, the pole star, all beings, the ocean, truth and austerity.

A cosmic enumeration that includes elements, directions, celestial bodies and spiritual qualities. Everything is included: the material (ap, pṛthivī) and the spatial (ākāśa, diś), the cardinal and the immutable (dhruva), the external (samudra) and the internal (satya, tapas). In our yoga practice, this reminds us that nothing is outside Brahman. Each element of the list is a portal to Reality when contemplated as divine manifestation. The inclusion of “truth” and “austerity” elevates even moral qualities to expressions of the Absolute.