He who, dwelling in the waters, whom the waters do not know, whose body is the water, who controls the waters from within —He is your Ātman, the Inner Ruler, the Immortal.

The same structure applied to the water element (āpas). The formula repeats systematically: the antaryāmin dwells in each element as its witness and controller, not being known by the element but being its essence. In our yoga practice, when we contemplate water —in breathing, in digestion, in tears— we can remember that it is not just H₂O but the manifestation of Consciousness. Water flows, but the one who makes it flow remains unmoved and immortal.