Paingala 2.6
तत्पदं लक्ष्यते ब्रह्म त्वंपदं जीव उच्यते । असिपदैक्यसम्बन्धस्तत्त्वमस्यादिवाक्यतः
Tat-padaṁ lakṣyate brahma tvaṁ-padaṁ jīva ucyate, asi-padaikya-sambandhas tat-tvam-asy-ādi-vākyataḥ
The word "tat" indicates Brahman, the word "tvam" the jiva; the word "asi" establishes their identity — this is the import of "Tat tvam asi" and the great sayings.