BṚHADĀRAṆYAKA UPANISHAD · 1.5.20

अद्भ्यश् चैनं चन्द्रमसश् च दैवः प्राण आविशति ।
स वै दैवः प्राणो यः संचरंश् चासंचरंश् च न व्यथते ऽथो न रिष्यति ।
स एष एवंवित् सर्वेषां भूतानाम् आत्मा भवति ।
यथैषा देवतैवं सः ।
यथैतां देवतां सर्वाणि भूतान्य् अवन्त्य् एवं हैवंविदं सर्वाणि भूतान्य् अवन्ति ।
यद् उ किञ्चेमाः प्रजाः शोचन्त्य् अमैवासां तद् भवति ।
पुण्यम् एवामुं गच्छति ।
न ह वै देवान् पापं गच्छति ॥

adbhyaś cainaṃ candramasaś ca daivaḥ prāṇa āviśati ।
sa vai daivaḥ prāṇo yaḥ saṃcaraṃś cāsaṃcaraṃś ca na vyathate ’tho na riṣyati ।
sa eṣa evaṃvit sarveṣāṃ bhūtānām ātmā bhavati ।
yathaiṣā devataivaṃ saḥ ।
yathaitāṃ devatāṃ sarvāṇi bhūtāny avanty evaṃ haivaṃvidaṃ sarvāṇi bhūtāny avanti ।
yad u kiñcemāḥ prajāḥ śocanty amaivāsāṃ tad bhavati ।
puṇyam evāmuṃ gacchati ।
na ha vai devān pāpaṃ gacchati ॥

From water and the moon, divine breath (spirit) enters into him. And verily that is divine breath which, whether moving or not moving, does not tire, and therefore does not perish. He who knows this, becomes the Self of all beings. As that deity (Hiranyagarbha) is, so does he become. And as all beings honour that deity (with sacrifice, &c.), so do all beings honour him who knows this. Whatever grief these creatures suffer, that is all one (and therefore disappears). Only what is good approaches him; verily, evil does not approach the Devas.

F. Max Müller · The Upanishads, Sacred Books of the East 15 (1884)