रूपं रूपं प्रतिरूपो बभूव ।
एकस्तथा सर्वभूतान्तरात्मा
रूपं रूपं प्रतिरूपो बहिश्च ॥ १०॥
rūpaṃ rūpaṃ pratirūpo babhūva .
ekastathā sarvabhūtāntarātmā
rūpaṃ rūpaṃ pratirūpo bahiśca .. 10..
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Commentary by Swami Krishnananda of the great Divine Life Society
Vāyur yathaiko bhuvanam praviṣṭo rūpaṁ rūpam prati-rūpo babhūva, ekas tathā sarva-bhūtāntar-ātmā rūpaṁ rūpam prati-rūpo bahiś ca (2.2.10): The odour of air is not really its property. We have scent at one place and stink at some other place. Just as the quality of the air does not limit air, the quality being due to the limitations of bodies such as room, vessel and so on, just as the odour that we attribute to the air does not really belong to it, so is the Atman free from any container. It is not large or small. The properties of the world do not belong to the Atman. The Atman is the existence of all beings, and their being is the being of the Atman.
Kathopanishad – Verse 10 – kathopanishad-2-2-10-vāyuryathaiko – In Sanskrit with English Transliteration, Meaning and Commentary by Adi Shankaracharya (Sankara Bhashya) – Katha-2-2-10
Sri Shankara’s Commentary (Bhashya) translated by S. Sitarama Sastri
So, another illustration (is offered by ‘as wind though one’, etc.). The analogy is complete, as he enters all bodies as prâtta and takes forms corresponding to every form.