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Brihadaranyaka Upanishad 5.3.1

Pragapati is the heart, is this Brahman, is all this. The heart, hridaya, consists of three syllables. One syllable is hri, and to him who knows this, his own people and others bring offerings. One syllable is da, and to him who knows this, his own people and others bring gifts. One syllable is yam, and he who knows this, goes to heaven (svarga) as his world.

In plain words: The heart is Prajapati, the creator; it is Brahman and everything. The word for heart, 'hridaya,' has three parts, and the passage links each to a reward: people bring offerings and gifts to the one who understands it, and he reaches heaven.

Brihadaranyaka Upanishad
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