Occult Science in India, by Louis Jacoilliot, , at sacred-texts.com
The soul is the assemblage of the gods. The universe rests in the supreme soul. It is the soul that accomplishes the series of acts emanating from animate beings.
The Brahmin should figure to himself the great being which is the Sovereign Master of the universe, and who is subtler than an atom, as more brilliant than pure gold, and as inconceivable by the mind, except in the repose of the most abstract contemplation.
Some worship him in the fire, some in the air; he is the Lord of creation, the eternal Brahma.
He it is who, enveloping all beings in a body composed of the five elements, causes them to pass through the successive stages of birth, growth, and dissolution, with a movement like that of a wheel.
So the man who recognizes the supreme soul as present in his own soul, understands that it is his duty to be kind and true to all, and the most fortunate destiny that he could have desired is that of being finally absorbed in Brahma. (Manu, Book xii.)