CHĀNDOGYA UPANISHAD · 6.6.3

अपां सोम्य पीयमानानां यो ऽणिमा स ऊर्ध्वः समुदीषति ।
सा प्रानो भवति ॥

apāṃ somya pīyamānānāṃ yo ’ṇimā sa ūrdhvaḥ samudīṣati ।
sā prāno bhavati ॥

'That which is the subtile portion of water, when drunk, rises upwards, and becomes breath.

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