The works of Ādi Śaṅkarācārya

Bṛhadāraṇyakopaniṣadbhāṣyam

Verse 187

तस्य का देवतेत्यसुरिति होवाच ॥ १५ ॥

In plain words

What god does he answer to? Breath itself, he says.

Close to the Sanskrit

Of him, what is the deity? — 'Breath', he said.