Jaiminīya (Talavakāra) Brāhmaṇa 2-3.37

2-3.37

divākīrtyaṃ vai nāmaitadahaḥ
tanna rātryā saṃsṛjeyuriti
tadu hovāca śāṭyāyanissāmabhirvā ahānyabhiṣṭutānyṛgbhī rātrayaḥ
saiṣāṃ rātriranabhiṣṭutā śūnyā bhavati
atho prajāpatireṣa yatprātaranuvākaḥ
tamāyatanāccyāvayanti
sa ya enāṃstathā cakruṣo brūyādāyatanādvā cyoṣyante'smādvā lokāditi tathā
haiva syuḥ
tasmādyathaivetareṣāmahnāṃ tathā kāryam
prāṇāpānāvupāṃśvantaryāmau
udite'nyaṃ juhvatyanudite'nyam
bahirvai santaṃ prāṇamupajīvantyantassantamapānam
tadyadudite'nyaṃ juhvatyanudite'nyaṃ bahissantaṃ
prāṇamupajīvāmāntassantamapānamiti
atha ya etāvudite juhvati prāṇāpānāvutkhidanti
sa ya enāṃstathā cakruṣo brūyātprāṇāpānāvudakhātsurmariṣyantīti tathā haiva
syuḥ
tasmādyathaivetareṣāmahnāṃ tathā kāryam

They displace him from his abode. If someone should say of those who have acted thus, 'They will surely be displaced from their abode or from this world,' it would indeed happen just so. Therefore it should be done just as on the other days. The Upāṃśu and Antaryāma [cups] are the out-breath and the in-breath. They offer the one after sunrise, the other before sunrise. People live upon the out-breath being outside, and the in-breath being inside. As to their offering the one after sunrise and the other before sunrise, [it is with the thought]: 'Let us live upon the out-breath being outside and the in-breath being inside.' But those who offer both of these after sunrise tear out the out-breath and the in-breath. If someone should say of those who have acted thus, 'They have torn out their out-breath and in-breath; they will die,' it would indeed happen just so. Therefore it should be done just as on the other days.