We shall then render _brahma_ and _[=a]tm[=a]_ by the absolute and the ego or spirit, respectively; or leave them, which is perhaps the best way, in their native form.

The physical breath, _pr[=a]na,_ is occasionally used just like _[=a]tm[=a]._ Thus it is said that all the gods are one god, and this is _pr[=a]na,_ identical with _brahma_ (Brihad [=A]ranyaka Upanishad, 3.9.9); or _pr[=a]na_ is so used as to be the same with spirit, though, on the other hand, 'breath is born of spirit' (Pracna Up.

3.3), just as in the Rig Veda (above) it is said that all comes from the breath of God.
One of the most instructive of the older Upanishads is the Ch[=a]ndogya.

A sketch of its doctrines will give a clearer idea of Upanishad philosophy than a chapter of disconnected excerpts: All this (universe) is _brahma_.

Man has intelligent force (or will).
He, after death, will exist in accordance with his will in life.