'And where could its root be except in water? As water is an offshoot, seek after its root, viz. fire. As fire is an offshoot, seek after its root, viz. the True. Yes, all these creatures, O son, have their root in the True, they dwell in the True, they rest in the True. 'And how these three beings (devatâ), fire, water, earth, O son, when they reach man, become each of them tripartite, has been said before (VI, 4, 7). When a man departs from hence, his speech is merged in his mind, his mind in his breath, his breath in heat (fire), heat in the Highest Being.

In plain words: Water's root is fire, and fire's root is the True; all beings come from, live in, and rest in the True. When a person dies, his speech goes into his mind, his mind into his breath, his breath into heat, and heat into the Highest Being.