Kausitaki Upanishad belongs to the Kausitaki group of the Rig Veda. The Kausitaki Upanishad has been divided into four chapters. The third chapter imparts the knowledge of soul. Here a conversation takes place between Pratardana and Lord Indra.
Pratardana, the son of Divodasa, by fighting and virility, reached the beloved abode of Lord Indra. Indra told him to select a boon. Pratardana told him to choose and give him that is best for the man. Indra told him to choose for himself.
Indra did not swerve from the truth, for Indra is truth. He said verity knows him, he slew the three headed son of Twashtri and he was unharmed. He then said that the person who knows him will never be harmed. Indra said he is Prana hence he must be worshipped as identical with knowledge, as life, as immortal. While Prana abides in this body, life abides. Thus, when speech speaks, all the Pranas speak after it; when the eye sees, all the Pranas see after it; when the ear cars, all the Pranas hear after it; when the mind thinks, all Pranas think after it; when the breath breathes all the Pranas breathe after it.
Prana is identical with knowledge (prajna). Having assumed this body it raises it up, therefore it allows men worship this as Uktha. Prana is completed associated with knowledge. All names, which are verily speech, are left in him, by speech he obtains all names; all odours, which are verily Prana, are left in him, by Prana he obtains all odours; all forms, which are verily the eye, are left in him, by the eye he obtains all forms; all sounds, which are verily the ear, are left in him, by the car he obtains all sounds; all thoughts, which are verily the mind, are left in him, by the mind he obtains all thoughts. Together they two dwell in this body; together they two depart from it.
The verse also explains about the all the humans being absorbed in the same knowledge. The Prana is prajna, it is joy, it is eternally young, and immortal; it cannot be increased by good deeds it cannot not be increased by bad deeds. Verily him it causes to do good deeds, which it desires to uplift from these worlds; while him it causes to do bad deeds that it desires to sink down. This is the guardian of the world and this is the soul that is associated with it.