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Katha Upanishad 2.1.6

He who (knows) him who was born first from the brooding heat (for he was born before the water), who, entering into the heart, abides therein, and was perceived from the elements. This is that.

In plain words: The Self is the first being that came out of the creative heat, even before water existed. It lives in the heart and shows itself through the world's elements. This is the Self Death is describing.

Katha Upanishad
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