Taittirīyopaniṣat 01.16 and 17
भूरित्यग्नौ प्रतितिष्ठति। भुव इति वायौ। सुवरित्यादित्ये। मह इति ब्रह्मणि। आप्नोति स्वाराज्यम्। आप्नोति मनसस्पतिम्। वाक्पतिश्चक्षुष्पतिः। श्रोत्रपतिर्विज्ञान पतिः। एतत्ततो भवति ॥१६॥
"Bhūḥ" abides in fire, "Bhuvaḥ" in air, "Suvaḥ" in the sun, "Maḥ" in Brahman. He attains his own sovereignty; attains lordship of the mind; lordship of speech; lordship of the eye; lordship of the ear; and lordship of the knowledge. This becomes from that.
आकाशशरीरं ब्रह्म। सत्यात्म प्राणारामं मन आनन्दम्। शान्तिसमृद्धममृतम्। इति प्राचीनयोग्योपास्व ॥१७॥
Brahman has the body of space. Its essence is truth, the abode is breath, and its bliss is that of the mind. It is filled with peace and is immortal. Thus, the ancient and worthy ones meditate upon it.
Taittirīya Bhāshya 01.16 and 17
An ancient testimonial from Brahmasara is quoted, where terminologies in the Upanishad are elaborated with a Pancharatra context. Various auspicious attributes and qualities are those of Lord Vishnu.
अनिरुद्धस्तु भूर्नामा हुताशे संव्यवस्थितः। प्रद्युम्नो भगवान् वायौ भुव इत्येव कीर्तितः॥
"But Aniruddha, called Bhū, is established in the fire; Pradyumna, called 'Bhuva', is said to be present in the wind.
सङ्कर्षणः सुवार्नामा सूर्ये तिष्ठति केशवः। महोनामा वासुदेवो ब्रह्मणिस्थश्चतुर्मुखे॥
Keśava in the form of Saṅkarṣaṇa is renowned as 'Suva' and abides in the sun. The Lord Vāsudeva, named 'Maha', is situated within the four-faced creator, Brahmā.
स वासुदेवः स्वाराज्यं व्याप्यास्मिन् मनसस्पतौ। अनिरुद्धे च संव्याप्तः ततो वागादिनां पतिः॥
He, Vāsudeva, pervades his own sovereignty and is the lord of the mind as well, being fully present in Aniruddha; he then becomes the lord of speech and other faculties.
वागादिषु स्थितो नित्यं भवत्येष जनार्दनः। स्वव्यापी च जगद्व्यापी नित्यैश्वर्यात् स ईश्वरः॥
Lord Janārdana is ever present in speech and all else; he pervades himself and the world, and by his eternal sovereignty, he is the Lord.
आकाशवद् व्याप्तदेहः सत्यात्मा गुणपूर्तितः। वायोर्विशेषरमको बलानन्दस्वरूपवान्॥
His body is like space, which pervades all, whose essence is truth and which is filled with qualities. He delights especially in air, and his nature is strength and bliss.
ज्ञानानन्द स्वरूपोऽसौ शान्तिनामा सुखोन्नतेः। अन्तगत्वात् स्वतः पूर्तेः समृद्धं तत् प्रकीर्तितम्॥
He, whose essence is knowledge and bliss (jñānānanda) is called Peace (śānti), as he is elevated with happiness. He is called 'samṛddham' i.e. abundant, as he is filled within, on his own, with abundant prosperity.
इत्युपास्व प्राथमिको योग्यस्त्वं मदुपासने। प्राधान्यादिति पूर्वं हि प्राह विष्णुश्चतुर्मुखम्॥
Thus, you are the foremost and worthy of my worship. - thus, Lord Viṣṇu previously taught to the four-faced Brahmā owing to his primacy."
इति ब्रह्मसारे॥
- stated thus in Brahmasāra, the essence of Brahman.