अपां५ सोम्य पीयमानानां योऽणिमास ऊर्ध्वः समुदीषति स प्राणो भवति ॥ ३ ॥
In plain words
Of the water that is drunk, O gentle one, whatever subtle essence rises upward becomes the vital breath, prāṇa.
Close to the Sanskrit
Of waters being drunk, O gentle one, whichever subtle essence rises upward, that becomes the vital breath.