Mimamsasutra 42.2.28-2.p2

42.2.28-2.p2

maivam| sarvatra caturthyāṃ rsaḍhḍhatena vā devatā nirdiśyante| tadyethā- ’yadagnaye sāyaṃ juhuyāt’ ’āgneyo'ṣṭākapālaḥ’ iti| na ca- atra samidādiṣu caturthīrtaḍhḍhatau vidyete| tādarthyapratītau devatā bhavati| na ca- dvitīyayā tādarthyaṃ pratīyate, kiṃtu- īpsitatamatvam| tacca karmanāmatva upapadyate| ’agnihotraṃ juhoti’ ityādau

Not so. Everywhere deities are designated by the dative case or by a secondary derivative suffix, as in: “If one should offer to Agni in the evening,” “The eight-potsherd cake sacred to Agni.” And here in samidh and the others, neither the dative nor a secondary derivative suffix is found. A deity arises when there is cognition of [the entity] being that for the sake of which [the sacrifice is made]. And that being the purpose is not apprehended through the accusative; rather, it denotes the most desired object. And that is tenable if it is a name of an action, because that is seen in “He offers the Agnihotra” and the like.