Chandogya Upanishad 3.11.1

3.11.1

atha tata ūrdhva (S ) naivodetā nāstam etaikala eva madhye sthātā \
tad eṣa ślokaḥ \\311.1\

Then,footnote{After describing the Doctrine of Honey, now a description is given how it leads to the result of liberation.} risingfootnote{First, by rising and setting, the sun confers on creatures the favour of acquiring and enjoying the results of their religious performances. After that, when they have enjoyed the fruits of their Karma, he causes them to be dissolved into himself. After favouring the creatures in this manner the sun rises above these duties towards the creatures and remains in his own original splendour alone as Brahman without rising or setting.} from there upward, he will neither rise nor set. He will remainfootnote{The use of the word 'sthātā' (remain) suggests gradual liberation.} alone in the middle. There is this verse about it: