From that Ātman arose space. From space, air. From air, fire. From fire, water. From water, earth. From earth, plants. From plants, food. From food, the human being.

This verse presents the Vedic cosmogony: the gradual emanation of the universe from Brahman down to the human being. It is the prelude to the teaching of the five koshas, showing how multiplicity arises from unity.

Tasmād ātmanaḥ ākāśaḥ — from the Ātman arose ākāśa, space. Space is the first element, the most subtle, characterized by sound (śabda). It is the matrix where everything else appears.

The sequence of the five elements (pañca-mahābhūta) follows the order of progressive manifestation toward density:

1. Ākāśa (space) — quality: sound
2. Vāyu (air) — quality: touch
3. Agni (fire) — quality: form/color
4. Āpas (water) — quality: taste
5. Pṛthivī (earth) — quality: smell

Each successive element includes the qualities of the previous ones plus its own. Earth, the densest, has all five qualities.

Oṣadhībhyo’nnam — from plants arises food. The chain continues toward the organic: plants transform elements into sustenance.

Annāt puruṣaḥ — from food arises the human being. The physical body is literally made of transformed food. This is the first layer of identification: we are what we eat. But the Upaniṣad will ask: is that all we are?

This cosmogony is not just an origin myth but a map of return: the yogī reverses the process, dissolving successive identifications until recognizing the original Ātman.