Taittirīyopaniṣat 02.05
तदप्येष श्लोको भवति। अन्नाद्वै प्रजाः प्रजायन्ते। याः काश्च पृथिवीग्ग् श्रिताः। अथो अन्नेनैव जीवन्ति। अथैनदपियन्त्यन्ततः। अन्नगं हि भूतानां ज्येष्ठम्। तस्मात् सर्वौषधमुच्यते। सर्वं वै तेऽन्नमाप्नुवन्ति। येऽन्नं ब्रह्मोपासते। अन्नगं हि भूतानां ज्येष्ठम्। तस्मात् सर्वौषधमुच्यते। अन्नाद् भूतानि जायन्ते। जातान्यन्नेन वर्धन्ते। अद्यतेत्ति च भूतानि। तस्मादन्नं तदुच्यत इति ॥५॥
This verse declares: "From food, indeed, all creatures are born. All who dwell upon the earth live only by food, and at the end, they also go to it. The source of food is the eldest of beings; therefore, it is called the universal medicine. All those who worship food as Brahman attain all food. The source of food is the eldest of beings; therefore, it is called the universal medicine. From food, beings are born; by food, the born grow. Beings are what is eaten; therefore, it is called food".
Taittirīya Bhāshya 02.05
Lord Viṣṇu, the creator of beings and superior in qualities, is the one who, though unborn, is again born from food, because he is all-pervading. Those who possess clear discernment perceive Lord Keśava as the essence of food, as the essence of the body, as the universal medicine, as established in all parts of the body. Lord Hari is nourished by abundance and is always served by the abundant.
"स एष भगवान् विष्णुर्भूतस्रष्टा गुणाधिकः। स एवान्नात् पुनर्जातो ह्यजातोऽपि यतो विभुः॥
"This very Lord Viṣṇu, the creator of beings and superior in qualities, is the one who, though unborn, is again born from food, because he is all-pervading.
अन्नात्मनि शरीरेऽसौ व्यज्यते सुविवेकिभिः। अन्नस्य सारभूतोऽयं शरीरस्य च केशवः॥
Those who possess clear discernment perceive that Lord Keśava, the essence of food; is also the essence of the body.
अन्ननामा चान्नसंस्थः शरीरेषु च संस्थितः। अत्तृत्वात् सर्वलोकानामन्नमित्युच्यते हरिः॥
Lord Hari, who is known as 'anna', dwells in food and in all bodies; because He is the eater of all worlds, He is called 'food'.
उपजीव्यश्च भूतानामिति चान्नं जनार्दनः। स ज्यायान् सर्वभूतेभ्यस्तस्मात् सर्वौषधं स्मृतः। संसारे दह्यमानानामाश्रयत्वात् स औषधम्॥
Lord Janārdana is that food upon which all beings subsist; he is greater than all beings and therefore is remembered as the universal medicine; because he is the refuge for those who are suffering in the world, he is the medicine.
प्रचुरं मय इत्युक्तं प्रचुरात्ता यतो हरिः। प्रचुरैस्सेव्यते नित्यमतोऽन्नमय ईरितः॥
I have called it 'abundant'; since Lord Hari is nourished by abundance, and is always served by the abundant; therefore he is called 'consisting of food' (annamaya).
देहस्यैव शिरस्यस्य शिरो विष्णोः प्रतिष्ठितम्। बाह्वोः पक्षौ तथा मध्ये मध्यं पश्चात्तनौ तथा॥ पुच्छमित्येष भगवाननिरुद्धः स्वयं हरिः॥"
Indeed, in this body, the head is established as the head of Lord Viṣṇu; the arms are the wings, the middle is the centre, and the back is the rear part; the tail is thus — this is Lord Aniruddha himself, as Lord Hari."