यतश्चोदेति सूर्योऽस्तं यत्र च गच्छति ।
तं देवाःसर्वे अर्पितास्तदु नात्येति कश्चन । एतद्वैतत् ॥ ९ ॥

yataścodeti sūryo’staṃ yatra ca gacchati |
taṃ devāḥsarve arpitāstadu nātyeti kaścana | etadvaitat || 9 ||

9. Whence also the sun rises and where he sets, on that, all the Devas depend. None certainly passes beyond that. This verily is that.

Shankara’s Commentary:

Moreover, that prana from which the sun rises and that where alone the sun every day sets, that prana. i.e., the Adhidaiva and the Adhyatma aspect of Atman as the gods and speech, etc., as the senses enter into, while they last, as spokes in a wheel. Even he is certainly Brahman. That is this Brahman, the atman of all. None certainly passes beyond that none ceasing to be of the nature of that becomes other than that. This verily is that.