Jaiminīya (Talavakāra) Brāhmaṇa 2-3.27

2-3.27

na ha brūyātsattramāsiṣya iti
śramiṣyāmītyeva vaktavyam
dve ha vāva devate sattramāsāte prāṇāpānāveva
tayosso'bhyārohaḥ
tadyattāvidaṃ sattrāyete tasmāttau sattrasadau
tasmādu śramiṣyāmītyeva vaktavyam
tasyaiṣa ślokaḥ
saptarṣayaḥ pratihitāssubhūte
sapta paśyanti bahudhā niviṣṭau
saptaitaṃ lokamupayantyāpo
'svapnajau sattrasadau yatra devā
iti
saptarṣayaḥ pratihitāssubhūta iti puruṣo vai subhūtam
ta ime saptarṣayaḥ pratihitāḥ prāṇā eva
spata paśyanti bahudhā niviṣṭāviti bahudhā hyetau niviṣṭau paśyanti
yatprāṇāpānau
saptaitaṃ lokamupayantyāpa itīmā dvayīrāpa imā dvayīrimā ekā imā
dvayīravācīḥ
asvapnajau sattrasadau yatra devā ityete eva te devate sa ya etadevaṃ veda -

One should not say: "I will sit at a sacrificial session." One should only say: "I will labor." Two deities indeed sit at a sacrificial session: out-breath and in-breath. That is the ascent of the two. Because they two act as a sacrificial session here, therefore they are the sitters at the session. Therefore one should only say: "I will labor." On this there is this verse: / "Seven seers are established in the prosperous one; / the seven see the two that have entered manifoldly; / seven waters approach this world, / where the two watchful deities sit at the sacrificial session." / When it says: "Seven seers are established in the prosperous one," the prosperous one is man. These seven seers established are the breaths themselves. When it says: "the seven see the two that have entered manifoldly," they see these two that have entered manifoldly, namely out-breath and in-breath. When it says: "seven waters approach this world," these are twofold waters, these are twofold, these are onefold, these are twofold downward. When it says: "where the two watchful deities sit at the sacrificial session," those very two are the deities. He who knows thus—