PRAŚNA UPANISHAD · 1.5

आदित्यो ह वै प्राणो रयिरेव चन्द्रमा रयिर्वा एतत्
सर्वं यन्मूर्तं चामूर्तं च तस्मान्मूर्तिरेव रयिः ॥ १.५॥

ādityo ha vai prāṇo rayireva candramā rayirvā etat
sarvaṃ yanmūrtaṃ cāmūrtaṃ ca tasmānmūrtireva rayiḥ ॥ 1.5॥

“The Sun verily is Life and the Moon is no more than Matter; yet truly all this Universe formed and formless is Matter; therefore Form and Matter are One.