Matsya Purana 287.12

287.12

triḥpradakṣiṇamāvṛtya mantrānetānudīrayet.
namo vaḥ sarvasindhūnāmādhārebhyaḥ sanātanāḥ ..
jantūnāṃ prāṇadebhyaśca samudrebhyo namo namaḥ .. 287.11

All the ceremonies should be performed as is done in Tuladâna and at the end of the Vâruna Homa the devotee should bathe assisted by the Brâhmaṇas versed in the Vedas. He should then make three circumambulations and then recite the following formulæ:—“‘O Eternal Oceans! You are the basis of all the beings. You are eternal. You are the giver of life to all beings. I salute you.’—10-11 One who thus gives away these seven oceans in such a way, attains the realm of Viṣṇu venerated by the Devas.—14.