Note 318 — Chapter XXI · THE PROCESS OF PRANAYAMA.
Manmatha Nath Dutt translation
In this sloka Pushakara means own soul and medha the intellectual faculties. Indra means the man who has seen his own self. The Saman verse is "I am food and food is me." The self-controlled Rishis, who are gifted with spiritual insight, celebrate sacrifices for increasing their powers of mental concentration. Although the Atman always appears in a body still casting off attachments for the body He manifests himself as Iswara.