Chandogya Upanishad
Prapathaka I, Khanda 5
The udgîtha is the pranava , the pranava is the udgîtha. And as the udgîtha is the sun , So is the pranava, for he (the sun) goes sounding Om.
'Him I sang praises to, therefore art thou my only one,' thus said Kaushîtaki to his son. 'Do thou revolve his rays, then thou wilt have many sons.' So much in reference to the Devas.
Now with reference to the body. Let a man meditate on the udgîtha as the breath (in the mouth), for he goes sounding Om .
'Him I sang praises to, therefore art thou my only son,' thus said Kaushîtaki to his son. 'Do thou therefore sing praises to the breath as manifold, if thou wishest to have many sons.'