Jaiminīya (Talavakāra) Brāhmaṇa 2-3.60

2-3.60

chandobhi stomāṇstomairbṛhadrathantare bṛhadrathantarābhyāmahorātre
ahorātrābhyāmardhamāsamardhamāsena māsaṃ māsenartumṛtunā saṃvatsaram
kutassaṃvatsaro jāyate kva pratiṣṭhita iti
sa vidyādahameva saṃvatsaro'smi mayi pratiṣṭhita iti
evaṃvido ha vāva saṃvatsaro jāyata evaṃvidi pratiṣṭhitaḥ
atho āhurāditya eva saṃvatsaraḥ
etaṃ hi sarvā śrīssarvaṃ yaśassarve devāssametāstasmādāditya eva saṃvatsara
iti
tasya yadbhāti tatsaṃvadyanmadhye kṛṣṇaṃ maṇḍalaṃ tatsara ityadhidevatam
athādhyātmam
ayameva saṃvatsaro yo'yaṃ cakṣuṣi puruṣaḥ
tasya yacchuklaṃ tatsaṃvadyanmadhye kṛṣṇaṃ maṇḍalaṃ tatsaraḥ
atho āhurāditya eva saṃvaccandramāssaraḥ
tameṣa sarati
taṃ paurṇamāsyāmāpnotīti
tadu vā āhuḥ prāṇa eva saṃvadvāksaraḥ
etābhyāṃ hi samaśnuta iti tasya vā etasya saṃvatsarasyāgniṣṭomasāmānyeva
devayānaḥ panthāḥ -

the stomas by the meters, the Bṛhat and Rathantara by the stomas, day and night by the Bṛhat and Rathantara, the half-month by day and night, the month by the half-month, the season by the month, the year by the season. Whence is the year born? Where is it established? He should know: 'I myself am the year; in me it is established.' The year is indeed born of one who knows thus; it is established in one who knows thus. Now they say: 'The year is indeed the sun.' For into him all prosperity, all fame, all the gods have entered; therefore the year is indeed the sun. What shines of him is 'saṃ'; the black orb in the middle is 'sara': this regarding the divinity. Now regarding the self: this very person who is here in the eye is the year. What is white in it is 'saṃ'; the black orb in the middle is 'sara'. Now they say: the sun is indeed 'saṃ', the moon is 'sara'; toward him he moves; he reaches him at the full moon. But they also say: breath is indeed 'saṃ', speech is 'sara'; for by these two one attains [everything]. Of this very year, the Agniṣṭoma-sāmans are the path of the gods —