In the Horse-Sacrifice, this Shruti is heard in the matter of the killing of the horse. The certain possessions of embodied creatures, viz., their vital airs (and the senses, etc.) exist eternally even when they are borne to the other world.
अश्वमेधे श्रुतिश्चयमश्वसंज्ञपनं प्रति। लोकान्तरगता नित्यं प्राणा नित्यं शरीरिणाम्॥