The Upanishads, Part 2 (SBE15), by Max Müller, , at sacred-texts.com
'From food 2 are produced all creatures which dwell on earth. Then they live by food, and in the end they return to food. For food is the oldest of all beings, and therefore it is called panacea (sarvaushadha, i.e. consisting of all herbs, or quieting the heat of the body of all beings).'
They who worship food as Brahman 3, obtain all food. For food is the oldest of all beings, and therefore it is called panacea. From food all creatures are produced; by food, when born, they grow. Because it is fed on, or because it feeds on beings, therefore it is called food (anna).
Different from this, which consists of the essence of food, is the other, the inner Self, which consists of breath. The former is filled by this. It also has the shape of man. Like the human shape of the former is the human shape of the latter. Prâna (up-breathing) is its head. Vyâna (back-breathing) is its right arm. Apâna (down-breathing) is its left arm. Ether is its trunk. The earth the seat (the support).
On this there is also the following Sloka:
55:1 The text has 'the tail, which is his support.' But pratishthâ seems to have been added, the Anuvâka ending originally with pukkha, which is explained by nâbher adhastâd yad aṅgam. In the Persian translation the different members are taken for members of a bird, which is not unlikely.
55:2 Anna is sometimes used in the more general sense of matter.
55:3 Worship consisting in the knowledge that they are born of food, live by food, and end in food, which food is Brahman.