Jaiminīya (Talavakāra) Brāhmaṇa 20.113

Now, if he should desire concerning anyone: "May Rudra appease his cattle," he should insert the man between the calf and the udder.
Rudra, indeed, is the man.
He thereby inserts Rudra into his cowpen.
This is the discussion.
Now, just as this known praise-song of theirs is, with that alone should the praise-song be sung.
This earth is the first Mahānāmnī; Agni is its Upaśa.
This [intermediate region] is the second; Vāyu is its Upaśa.
Yonder [sky] is the third; the sun and moon are its two Upaśas.
Whosoever knows their "heart-cleavers", his dwellings become threefold-walled, as if satisfied, unbruised within.
The sounds "e" (ekāra) are indeed their heart-cleavers.
Therefore, let him resort to the sound "e" from the heart; they satisfy cattle.
Now, whosoever knows their ornaments, in his dwellings they sit adorning the Soma stalk, gold, a golden ornament, an elephant, a mule-chariot, a horse-chariot.
The stomas, indeed, are their ornaments.
He should sing as though ornamenting them, as though embellishing them.
These forms, unbought, wait upon him who knows thus.

The Mahānāmnīs, indeed, are the waters.

The sun is their calf.