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Mundaka Upanishad 2.1.7

From him the many Devas too are begotten, the Sâdhyas (genii), men, cattle, birds, the up and down breathings, rice and corn (for sacrifices), penance, faith, truth, abstinence, and law.

In plain words: The gods, spirits, people, animals and birds all come from this one source. So do breathing, food grains, self-discipline, faith, truth, self-control and moral law.

Mundaka Upanishad
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