1.3.20
He (breath) is also Brihaspati, for speech is Brihati (Rig-veda), and he is her lord; therefore he is Brihaspati. Brahman (Yagur-veda), and he is her lord; He (breath) is also Saman (the Udgitha), for speech is Saman (Sama-veda), and that is both speech (sa) and breath (ama). This is why Saman is called Saman.