Mimamsasutra 42.2.28-2.p1

42.2.28-2.p1

darśapūrṇamāsayoḥ prayājapaścakamāmnātam- ’sanidho yajati’ ityādinā| tatra- yathā ’viṣṇuṃ yajati’ ’varuṇaṃ yajati’ ityādau dvitīyānirdiṣṭā viṣṇvādayo devatāḥ, tathā samidādīnāṃ devatātvam| tato yāgairdevatāḥ saṃskriyante, iti dṛṣṭārthatvalābhaḥ| iti cet|

In the New- and Full-Moon sacrifices, the pentad of fore-offerings is recorded: “He sacrifices the samidhs,” and so forth. In that regard, if it is argued: Just as Viṣṇu and others mentioned in the accusative in “He sacrifices to Viṣṇu,” “He sacrifices to Varuṇa,” and so forth are deities, so also is deityhood of samidh and the others. Therefore, the deities are consecrated by sacrifices, so an observable purpose is gained—