Jaiminīya (Talavakāra) Brāhmaṇa 32.191

Now the Arka of Agni. An Āgneya sāman is performed on an Āgneya day. Āgneya is this day, which belongs to the Gāyatrī, for Agni is the Gāyatrī. In that the Arka of Agni is performed here, they enrich the day with its own form. By that enriched [day], there is prosperity for them in their own community. Moreover, the Arka is food, for the acquisition of food. Now the Somasāma. Soma is procreation; this day is procreation; thus procreation is performed in procreation. Moreover, Soma is the nobility; the nobleman indeed is the giver of food. [Thinking:] 'May he who is the giver of food bestow food upon us.' It has one and a half iḷās. Cattle are iḷā; the chandomas are cattle—for the acquisition of successive cattle.

Now the Dakṣoṇidhana.

Broken down, as it were, is this day which is the seventh.

With the Dakṣoṇidhana they strengthen it.

Prajāpati created creatures.

He created them breathless.

He desired: 'May these creatures of mine have breath!'

He saw this sāman.

With it he touched them, saying: 'For strength (dakṣāya)!'

The breaths are indeed strengths (dakṣāḥ).

He placed the breaths in them then.

He places breaths in himself and in the sacrificer, who knows thus.

And on this point Sudakṣiṇa Kṣaimi said: 'In his family they know the Mantha, but they do not know the Dakṣoṇidhana.'