Śatapatha Brāhmaṇa ("of a hundred paths") 10.4.3.19

10.4.3.19

tāḥ sarvāḥ pañcabhirna catvāri śatāni tayo yāḥ ṣaṣṭiśca trīṇi ca śatānyaharlokāstā ahnāmeva sāptiḥ kriyate'hnām pratimā tāḥ ṣaṣṭiśca trīṇi ca śatāni bhavanti ṣaṣṭiśca ha vai trīṇi ca śatāni saṃvatsarasyāhānyatha yāḥ ṣaṭtriṃśatpurīṣaṃ tāsāṃ ṣaṭtriṃśī tato yāścaturviṃśatirardhamāsalokāstā ardhamāsānāmeva sāptiḥ kriyate'rdhamāsānām pratimātha yā dvādaśa māsalokāstā māsānāmeva sāptiḥ kriyate māsānām pratimā tā u dva-dve sahartulokā ṛtūnāmaśūnyatāyai

All these make three hundred and ninety-five. Of these, three hundred and sixty, supplying the place of days, are made the (means of) gaining the days, they are the counterpart of the days: There are three hundred and sixty of them, for there are three hundred and sixty days in the year. And for the thirty-six (additional days) which there are the filling of earth (counts as) the thirty-sixth; and twenty-four thereof, supplying the place of half-moons, are made the (means of) gaining the half-moons, they are the counterpart of the half-moons. And the (remaining) twelve, supplying the place of months, are made the (means of) gaining the months, they are the counterpart of the months. And, lest the seasons should be wanting, these (twelve bricks), by two and two (taken) together, supply the place of seasons.