Jaiminīya (Talavakāra) Brāhmaṇa 2-3.119

2-3.119

tadu vā āhustrivṛdeva rathantasāmā syāt
brahma vai trivṛt
brahma vai rathantaram
brahma vai svargasya lokasyeśe
tasmiṃstrivṛdeva rathantarasāmā syāditi
tasminnāhuriyavanti sāmāni kāryāṇyiyavadbhirvai devā svargaṃ
lokamagacchanniyavadbhi svargaṃ lokaṃ gacchāmeti
atho āhuryānyevāgniyonīni sāmāni tāni kāryāṇi
aśṛta iva vā eṣa yatsadyaḥkrīḥ
agnirvā aśṛtasya śrapayiteti
tadu vā āhuragniṣṭomasāmānyeva kāryāṇīti
etāni vā agniyonīni yadagniṣṭomasāmāni
tasmādagniṣṭomasāmānyeva kāryāṇīti
athaiṣa kṣiprātkṣepīyānkṣiprātkṣepīya svargaṃ lokaṃ gacchāmeti
tasya dvādaśa stotrāṇi bhavanti dvādaśa māsāssaṃvatsarassaṃvatsara svargo loka
svargasyaiva lokasya samaṣṭyai
tasya caturviṃśati stutaśastrāṇi bhavanti caturviṃśatyardhamāsassaṃvatsaraḥ
saṃvatsara svargo loka svargasyaiva lokasya samaṣṭyai

Now they also say, 'It should indeed have the ninefold stoma and the Rathantara sāman. The ninefold stoma is brahman; the Rathantara is brahman; brahman rules the heavenly world; therefore it should indeed have the ninefold stoma and the Rathantara sāman.' In regard to this they say, 'So many sāmans should be performed; by so many the gods went to the heavenly world; by so many let us go to the heavenly world.' And they also say, 'Only those sāmans whose source is Agni should be performed. For this [rite], the Sadyaḥkrī, is as if raw; Agni is the cooker of what is raw.' And they also say, 'Only the Agniṣṭoma sāmans should be performed, for these Agniṣṭoma sāmans have Agni as their source; therefore only the Agniṣṭoma sāmans should be performed.' Now this [rite] is swifter than the swift: 'Let us go to the heavenly world swifter than the swift.' It has twelve chants; there are twelve months in the year; the year is the heavenly world, for the attainment of the heavenly world. It has twenty-four chants and recitations; there are twenty-four half-months in the year; the year is the heavenly world, for the attainment of the heavenly world.