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Brihadaranyaka Upanishad 4.2.4

'His (the Taigasa's) Eastern quarter are the pranas (breath) which go to the East; 'His Southern quarter are the pranas which go to the South; 'His Western quarter are the pranas which go to the West; 'His Northern quarter are the pranas which go to the North; 'His Upper (Zenith) quarter are the pranas which go upward; 'His Lower (Nadir) quarter are the pranas which go downward; 'All the quarters are all the pranas. And he (the Atman in that state) can only be described by No, no! He is incomprehensible, for he cannot be comprehended; he is undecaying, for he cannot decay; he is not attached, for he does not attach himself; he is unbound, he does not suffer, he does not perish. O Ganaka, you have indeed reached fearlessness,'—thus said Yagnavalkya. Then Ganaka said: 'May that fearlessness come to you also who teachest us fearlessness. I bow to you. Here are the Videhas, and here am I (thy slave).'

In plain words: Yagnavalkya says all the directions are the breaths going out to them. The Self can only be described as "not this, not this": it cannot be grasped, does not decay, clings to nothing, does not suffer or die. He tells Janaka he has reached fearlessness. The grateful king wishes him the same and offers him his whole kingdom and himself.

Brihadaranyaka Upanishad
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