Shat.Upa 01.05
rayirvā etatsarvaṃ yanmūrtaṃ cāmūrtaṃ ca। tasmānmūrtireva rayiḥ। athā'ditya udayan yatprācīṃ diśaṃ praviśati tena prācyān prāṇān raśmiṣu sannidhatte। yad dakṣiṇāṃ yatpratīcīṃ yadudīcīṃ yadadho yadūrdhvaṃ yadantarā diśo yatsarvaṃ prakāśayati tena sarvān prāṇān raśmiṣu sannidhatte ॥5॥
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.
amūrtasthaḥ sa vāyustu mūrtasaṃsthā sarasvatī। ādityasthaḥ sa vāyustu prāṇānātmani sannayet॥
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.
prācyāḥ prāṇāstathe ndrādyā dakṣiṇāśca yamādayaḥ। pratīcyā varuṇādyāstu somādyā uttarāḥ smṛtāḥ। śeṣamitrāvavācī nau vīndrakāmāvudaktanau। sabhāryāḥ koṇapaiḥ sārdhaṃ catvāro diśi diśyapi॥
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.
