Aitareyabrahmana 4.12

4.12

They undertake this day, the twenty-fourth [day], as the undertaking-day.
By this indeed they undertake the year;
by this the stomas and the metres, by this all the deities.
Untaken is that metre, untaken is that deity,
which they do not undertake on this day.
That is the undertaking-nature of the undertaking-day.
The stoma is twenty-four-fold; that is the twenty-four-fold nature of the twenty-fourth [day].
There are twenty-four half-months; half-month by half-month they thus undertake the year.
It is an ukthya [sacrifice].
The ukthas are cattle, for the obtaining of cattle.
It has fifteen stotras and fifteen śastras:
that is a month.
Month by month they thus undertake the year.
Its stotriya verses are three hundred and sixty.
So many are the days of the year; day by day they thus undertake the year.
They say: 'This day should be an agniṣṭoma; the agniṣṭoma is the year,
nor indeed did any day other than the agniṣṭoma hold or contain this.'
If it were an agniṣṭoma,
there would be three forty-eight-fold pavamāna [stotras] and the other stotras twenty-four-fold.
Then indeed the stotriya verses are three hundred and sixty.
So many are the days of the year; day by day they thus undertake the year.
It should be an ukthya only: the sacrifice is enriched with cattle, the sacrificial session is enriched with cattle.
All the stotras are twenty-four-fold, for directly this day is twenty-four-fold.
Therefore it should be an ukthya only.