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Prashna Upanishad 3.9

Light is the Udâna (out-breathing), and therefore he whose light has gone out comes to a new birth with his senses absorbed in the mind.

In plain words: Udana, the upward breath, is linked to the body's warmth and light. When a person's inner warmth goes out at death, their senses pull back into the mind, and they move on to a new birth.

Prashna Upanishad
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