Manava Dharmashastra 3.75

3.75

ādāvityanuvādaḥ | pāṭhakrameṇaivāgnerādau siddhatvātta pṛthagāhutī | tayośca samastayoragnīṣomābhyāmiti, viśvebhyo devebhya iti prayogaḥ | ekaivāhutirdhanvantaraye svāhā |

First to Agni and to Soma, then to both these together, then to the Viśve-devas and to Dhanvantari.—(85)

Medhātithi’s commentary (manubhāṣya):
The term ‘first’ is a mere reiterative reference; that the offering to Agni is to be made first of all being already indicated by the order in which the names are mentioned. These two offerings are to be distinct (one to each); while the next is to the two together—the formula used being ‘agnīsomābhyām svāhā.’ For the next, the formula is ‘viśvebhyo devebhyaḥ, svāhā.’ Only one offering is to be made with the words, ‘Dhanvantaraye svāhā,’—(85)