Jaiminīya (Talavakāra) Brāhmaṇa 46.264

That becomes the Acchāvāka's sāman with an iḷā ending.
Iḷā is indeed cattle.
Thereby they firmly establish themselves in cattle.

"You, O Soma, are a maintainer" —
this is for firmness.
For they go, as it were, to the end from the chandomas, [thinking:] "May we not slip beyond, going away."
"You, pressed, the most intoxicating" —
they contain [the word] "intoxicating"; sap indeed is intoxication.
This third pressing is, as it were, drained.
So when these [verses] contain [the word] "intoxicating," they place sap into it by this;
they swell it with pressing.
"You, pressed by the stones" —
"you" is a form of the Bṛhat.
This day is connected with the Bṛhat.
"Flow on, roaring loud,
[bring us] the highest, splendid courage" — for this three-day period that is the chandomas is made the highest.
They have identical beginnings but different endings.
This [earth] is the first quarter, this [intermediate region] is the second, that [heaven] is the third.
Regarding this they say: "Indeed, those who perform the twelve-day rite fall away, as it were, from this world, for they go, as it were, to the end."
So, because these [verses] have identical beginnings but different endings, they firmly establish themselves in this very world.
On the sixth day they have different beginnings and identical endings.
With these they firmly establish themselves in that world.