The Upanishads, Part 1 (SBE01), by Max Müller, , at sacred-texts.com
1. Next comes Kauntharavya:
2. There are 360 syllables (vowels), 360 sibilants (consonants), 360, groups.
3. What we called syllables are the days, what we called sibilants are the nights, what we called groups are the junctions of days and nights. So far with regard to the gods (the days).
4. Now with regard to the body. The syllables which we explained mythologically, are physiologically the bones; the sibilants which we explained mythologically, are physiologically the marrow.
5. Marrow is the real breath (life), for marrow is seed, and without breath (life) seed is not sown. Or when it is sown without breath (life), it will decay, it will not grow.
6. The groups which we explained mythologically, are physiologically the joints.
7. Of that triad, viz. bones, marrow, and joints, there are 540 (parts) on this side (the right), and 540 on that side (the left). They make 1080 together, and 1080 are the rays of the sun. They make the Brihatî verses and the day (of the Mahâvrata) 1.
8. Thus that self which consists of sight, hearing, metre, mind, and speech is like unto the syllables.
9. He who knows this self which consists of sight, hearing, metre, mind, and speech, as like unto syllables, obtains union, likeness, or nearness with the syllables, has sons and cattle, and lives his full age.
258:1 There are in the Mahâvrata eighty tristichs of Brihatîs, and as each Brihatî is decreed to consist of thirty-six syllables, ten would give 360 syllables, and three times ten, 1080. Comm.