Taittirīyopaniṣat 02.06 and 07

तस्माद्वा एतस्मादन्नरसमयात्। अन्योऽन्तर आत्मा प्राणमयः। तेनैष पूर्णः। स वा एष पुरुषविध एव। तस्य पुरुषविधताम्। अन्वयं पुरुषविधः। तस्य प्राण एव शिरः। व्यानो दक्षिणः पक्षः। अपान उत्तरः पक्षः। आकाश आत्मा। पृथिवी पुच्छं प्रतिष्ठा ॥६॥

Therefore, from this, which is made of the essence of food, there is another inner self, the prāṇamaya. By this, it is complete. This is indeed in the form of a person. Its person-form-ness is continuous. For it, prāṇa is the head, vyāna is the right side, apāna is the left side, space is the Ātmān, and earth is the tail and support.

तदप्येष श्लोको भवति। प्राणं देवा अनु प्राणंति। मनुष्याः पशवश्च ये। प्राणो हि भूतानामायः। तस्मात्सर्वायुषमुच्यते। सर्वमेव त आयुर्यंति। ये प्राणं ब्रह्मोपासते। प्राणो हि भूतानामायुः। तस्मात्सर्वायुषमुच्यत इति। तसैष एव शारीर आत्मा। यः पूर्वस्य ॥७॥

This is also stated in the verse: "The gods follow the life-breath; so do humans and animals. The life-breath is truly the source of all beings, and thus it is called the giver of all life. All indeed attain life who worship the life-breath as Brahman. The life-breath is the life of all beings, and therefore it is called the giver of all life. This indeed is the bodily Ātmān, the same as the previous one."

Taittirīya Bhāshya 02.07

A testimonial from Pancharatra is provided where the Pradyumna form of the lord, taking the shape of prāṇamaya is described. Prāṇa is the head, vyāna is the right side, apāna is the left, the middle is the space, i.e. samāna, and the tail is the earth, is udāna.

"त्स्याऽतरं परं रूपमभिन्नमपि भिन्नवत्। प्रद्युम्नाख्यं प्राणमयं प्रणेत्रुत्वात् प्रकीर्तितम्॥

"His other, supreme form, though undivided, appears as if divided. It is called Pradyumna, consisting of vital energy (prāṇamayam), and is proclaimed so because it is the guiding principle.

शिरस्तस्य प्राणगतं प्राण इत्येव नामतः। व्यानाख्यो दक्शिणः पक्शो व्यानगश्चोत्तरस्थथा॥

The head, where the vital force resides, is known as 'prāṇa'. The right side is called 'vyāna', and similarly, the left side is associated with 'apāna'.

शिरस्तस्य प्राणगतं प्राण इत्येव नामतः। व्यानाख्यो दक्शिणः पक्शो व्यानगश्चोत्तरस्थथा। अपानाख्योऽपानगत आकाशस्थं च मध्यमम्। आकाशाख्यं तथा पुच्छं प्रुथिव्यां प्रुथिविनामकम्॥

His head, pervaded by prāṇa, is called 'prāṇa'. The right side is known as vyāna, and the left as apāna. The one called vyāna, entered by apāna, is the middle situated in space and is called ākāśa. Likewise, the tail, located in the earth, is named pṛthivī.

विशेषाच्चेष्टयेत्यस्माद् व्यानाख्यो दक्शिनणः करः। यस्मादपनयेद्दोषानपानस्सव्य उच्यते॥

The right hand, known as vyāna, is to be moved with special distinction; the left, called apāna, is that by which faults are removed.

आकाशस्त्ववकाशत्वात् मध्यदेहो महात्मनः। प्रुथ्वी पुच्छमस्योक्तं सर्वव्यापि प्रधारणात्॥

Ether is considered the middle body of the great soul due to its spacious nature; earth is described as his tail, as it supports and pervades everything.

स येष जगतामायः..."

He is the source of all the worlds..."