Matsya Purana 264.24

264.24

ūrdhvantu brahmaṇo deyaṃ tvadhastāccheṣavāsukeḥ.
saṃhitāyāntu ye mantrā taddaivatyāḥ śrutau smṛtāḥ .. 264.23

The offerings to Brahmâ above should be made by reciting the first part of the mantra, to Vâsuki below by reciting the middle portion of the mantra and then to the Lokapâlas in all directions The mantras given in Samhitâ and Sruti are to be repeated—23