Aitareyabrahmana 4.2.p14

4.2.p14

He, who knows the descent and ascent of the year, obtains in safety the other side of the year. The introductory Atirātra is the descent, the concluding (Atirātra) the ascent. In safety he attains the other side of the year who knows thus. He, who knows the expiration and the ending breath of the year, attains in safety the other side of the year. The introductory Atirātra is the expiration, the concluding (Atirātra) the ending breath. In safety he reaches the other side of the year, who knows thus.