Śvetāśvatara Upaniṣad · 3..13
एष त आत्मान्तर्याम्यमृतः यश्चायं पुरुषः स यश्चायमादित्ये तं य एतमात्मानमन्तराधाय मन्यन्ते ते असत्यं मन्यन्ते ते असत्यं मन्यन्ते
eṣa ta ātmāntaryāmy amṛtaḥ yaścāyaṃ puruṣaḥ sa yaścāyamāditye taṃ ya etam ātmānam antarādhāya manyante te asatyaṃ manyante te asatyaṃ manyante
He is your Ātman, the Inner Ruler, the Immortal —this Puruṣa here, and the one in the sun. Those who consider this Ātman as different from the sun, they consider the false, they consider the false.
The final synthesis: the antaryāmin in us is the same as the one who dwells in the sun (āditya). The identity between microcosm and macrocosm is absolute. The double warning —“they consider the false”— is emphatic: any perceived duality is asatya (unreal/false). In our yoga practice, this is the culmination of sāṃkhya and vedānta: the individual puruṣa and the cosmic Puruṣa are one. The sun is not a metaphor; it is the same Ātman on a universal scale.