Yāska's Nirukta 77.1.10

77.1.10

āha-kiyantaste putrāḥ ? iti | ucyante- “saptaśatāni, viṃśatiśca” | brāhmaṇamapi caitasminnarthe bhavati, - "sapta ca vai śatāni viṃśatiśca saṃvatsarasyāhorātrāḥ-iti ca brāhmaṇamahorātrayorvibhāgena vibhāgena" - iti || evametasmin sūkte saṃvatsaraṃ sarvamātrābhiḥ sarvairavayavaiḥ stauti | tasmādupapadyate “sapta yuñjanti" - ityetasyāmṛci saṃvatsarapradhānaśśittābhicakramityeṣo'rddharcaḥ | 4 | 27 | tadetat sarvamapi 'saptaputraṃ' sarpaṇaputramityetasmāt padāt prasaktānuprasaktamuktam, prakṛtamidānīṃ varṇayiṣyāmaḥ || kiṃ punaḥ prakṛtam ? aikapadikasa māmnāyavyākhyānam | tatra yaduktaṃ taduktameva, yadanuktaṃ tadvaktavyamitīdamārabhyate,- "sasnimavindaccaraṇe nadīnām"- iti || iti nirukte pūrvaṣaṭke caturtho'dhyāyaḥ samāptaḥ | 4 || "sasnim (1)"- ityetadanavagatam | arthāpratīterapyananvita ityucyate | lakṣaṇāsampannaśca saṃskāraḥ gvalapi avijñānamityucyate | tatraivaṃ sati, kacitprakṛtyādeḥ saṃskāra- syānavagamaḥ, kacidarthāpratītireva, kvacidubhayasyāpyanavagamaḥ, yathāsminneva sasnimiti na vijñāyate || kimapyuktaṃ bhavati ? prakaraṇādatra meghābhidheyam | anyatrānyo'pi kaścit syāt prakaraṇaviśeṣādeva | evaṃ sarvatraidyopekṣitavyam | prakaraṇasāmarthyācchabdo'nyarthāntaraṃ bhajate |