Shat.Upa 01.05
रयिर्वा एतत्सर्वं यन्मूर्तं चामूर्तं च। तस्मान्मूर्तिरेव रयिः। अथाऽदित्य उदयन् यत्प्राचीं दिशं प्रविशति तेन प्राच्यान् प्राणान् रश्मिषु सन्निधत्ते। यद् दक्षिणां यत्प्रतीचीं यदुदीचीं यदधो यदूर्ध्वं यदन्तरा दिशो यत्सर्वं प्रकाशयति तेन सर्वान् प्राणान् रश्मिषु सन्निधत्ते ॥५॥
All that is manifest and unmanifest is indeed wealth. Therefore, form itself is wealth. As the sun rises and enters the eastern direction, it energizes the eastern vital forces through its rays. Similarly, it illuminates and energizes all directions—southern, western, northern, below, above, and in between—through its rays, placing all vital energies within them.
Bhāṣya 01.05
But He, the Lord, controls the breaths in the Ātman himself.
अमूर्तस्थः स वायुस्तु मूर्तसंस्था सरस्वती। आदित्यस्थः स वायुस्तु प्राणानात्मनि सन्नयेत्॥
In the formless state, he is air, but in the form state, he is Saraswati. In the Sun state he is the air, but he controls the breaths in the Ātman himself.
प्राच्याः प्राणास्तथेन्द्राद्या दक्षिणाश्च यमादयः। प्रतीच्या वरुणाद्यास्तु सोमाद्या उत्तराः स्मृताः। शेषमित्राववाचीनौ वीन्द्रकामावुदक्तनौ। सभार्याः कोणपैः सार्धं चत्वारो दिशि दिश्यपि॥
The eastern direction is associated with vital breaths and deities like Indra, the southern with Yama, the western with Varuna, and the northern with Soma. Shesha and Mitra are in the southwest, while Vindra and Kama are in the northeast. Along with their wives, they occupy the four corners and all directions.