He is Agni (fire), he shines as Sûrya (sun), he is Parganya (rain), the powerful (Indra), he is Vâyu (wind), he is the earth, he is matter, he is God — he is what is and what is not, and what is immortal.

In plain words: They praise Prana as fire, sun, rain, Indra the mighty god, wind and earth. He is matter and he is God. He is what exists, what does not exist, and what never dies.