Jaiminīya (Talavakāra) Brāhmaṇa 2-7.243

Then, one who is without kin and is learned, to him one should give on the second day. Just as this intermediate space is, so is he. They know this as the intermediate space; they know the knowledge of him. Then, one who has kin and is unlearned, to him one should give on the third day. Just as that sky is, so is he. They know that as the sky; they know the kin of him. Day by day tens are given; the Virāṭ has ten syllables; the sacrifice belongs to the Virāṭ; it is unbroken that it is given. Day by day hundreds are given; this is indeed the measure of the sacrifice, that is a hundred; it is unbroken that it is given. One should give three hundred and thirty-three on the first day; one should give three hundred and thirty-three on the second day; one should give three hundred and thirty-three on the third day. Then there is this thousandth [cow], having three forms, belonging to two deities. Of her, two shares belong to the Brahman, one to the Āgnīdhra.

Prajāpati, indeed, was this [universe] in the beginning.

Seeing no other, no second, speech alone was his own; speech was his second. He considered: "Come, let me send forth this

speech.

Once sent forth, she will become pervasive, pervading all this."

He emitted her as just "Vāc!"

She extended upward, continuous like a stream of water.

From her he cut off one syllable: "e".

That became this [earth].

"This has become (abhūt)," [he said].

Hence the earth's (bhūmi) nature as earth.

The second [he cut off] as "ka".