CHĀNDOGYA UPANISHAD · 3.18.1

मनो ब्रह्मेत्य् उपासीत ।
इत्य् अध्यात्मम् ।
अथाधिदैवतम् ।
आकाशो ब्रह्म ।
इत्य् उभयम् आदिष्टं भवत्य् अध्यात्मं चाधिदैवतं च ॥

mano brahmety upāsīta ।
ity adhyātmam ।
athādhidaivatam ।
ākāśo brahma ।
ity ubhayam ādiṣṭaṃ bhavaty adhyātmaṃ cādhidaivataṃ ca ॥

Let a man meditate on mind as Brahman (n.), this is said with reference to the body. Let a man meditate on the ether as Brahman (n.), this is said with reference to the Devas. Thus both the meditation which has reference to the body, and the meditation which has reference to the Devas, has been taught.

F. Max Müller · The Upanishads, Sacred Books of the East 1 (1879)