Brahma Knowledge, by L. D. Barnett, , at sacred-texts.com
The heart, the mind, consciousness, comprehension, understanding, intelligence, wisdom, insight, resolution, thought, prudence, eagerness, memory, conception, power, life, desire, will—all these are names of the Intelligence. This is Brahma, this is Indra, this is Prajā-pati, this is all the gods, the five great elements Earth, Wind, Ether, Water, and Light, the tiny creatures and they that are midway, the seeds of either kind, the creatures born from eggs, membranes, sweat,
and sprouts, the horses, oxen, men, elephants, whatsoever is breathing, walking or flying, and whatso is motionless; all this is guided by intelligence, founded on intelligence. The universe is guided by intelligence, founded on intelligence. Intelligence is Brahma.
60:1 See above, §§ 12, 15. Brahma dwells in the eye during the waking state, in the mind during dreams, and in the heart during dreamless sleep.
60:2 Indra is a Vedic god of the first rank; hence by a wordplay our writer identifies him with Brahma.
60:3 Aitareya Upanishad, iii.