This human being is made of the essence of food. This is its head, this its right wing, this its left wing, this its body (ātmā), this its tail, its foundation.

This verse introduces the first of the five koshas: annamaya-kosha, the sheath made of food. The Upaniṣad describes each kosha with the image of a bird, with head, two wings, central body and tail.

Puruṣo’nnarasamayaḥ — the human being is made (maya) of the essence (rasa) of food (anna). The particle maya indicates “composed of”, “made of”. The physical body is literally transformed food.

The bird structure is repeated for each kosha:

• Śiras — head (the noblest part)
• Dakṣiṇa pakṣa — right wing
• Uttara pakṣa — left wing
• Ātmā — the central body, the core
• Puccha — the tail, the foundation (pratiṣṭhā)

This image is not anatomical but symbolic: each kosha is a complete “body” in itself, with its own structure. The tail as foundation suggests that each subtler layer supports the denser one.

Annamaya-kosha is the most external and obvious layer of identification. When I say “I”, I frequently refer to this physical body. Yoga and Vedānta do not deny this relative reality but ask: is this all? Or is there something subtler within?

The Upaniṣad will proceed to show that within the annamaya there is a more interior being: the prāṇamaya, made of vital energy.