This paper explores the connection between Bhrigu Valli of the Taittiriya Upanishad and Patañjali’s Yoga Sūtras, with a particular focus on Prāṇāyāma as a harmonizing agent between the sheaths (Kośas) described in Bhrigu Valli. The Yoga Sūtras define yoga as the cessation of mental modifications (citta-vṛtti-nirodhaḥ), while Bhrigu Valli outlines a progressive inquiry into reality through five layers of existence, ultimately concluding in ānanda (bliss) as the essence of Brahman. The paper examines Citta within the framework of Patañjali’s Yoga Sūtras and reinterprets its components through an information-processing analogy. By integrating insights from both texts, this study highlights how Prāṇāyāma serves as a critical bridge between the Prāṇamaya Kośa (Sheath of Vital Energy), Anamaya Kośa (physical body) and the more subtle cognitive and intellectual layers (Manomaya and Vijñānamaya Kośas). The cyclic reinforcement of physiological and mental stability through Prāṇāyāma is discussed, along with its documented therapeutic effects on cognition and bodily functions. This paper ultimately positions Prāṇāyāma as a key mechanism for aligning the physical and mental dimensions of human existence, contributing to both yogic and Vedāntic goals of self-realization.