Yāska's Nirukta 77.1.5

77.1.5

“saṃvatsaraḥ saṃvasantyasmin”--iti prasaktānuprasaktam, samastāni hi “bhūtāni” etasmin saṃvasanti | maithunābhiprāyo vā syāt ‘saṃvāsaḥ’-|| “grīṣmaḥ, grasyante'smin rasāḥ” sūryeṇa || “varṣā, varṣatyāsu parjanyaḥ” tadetat pratyakṣameva || “hemantaḥ, himavān” tatra hi bahu bhavati himam !| “hima punarhantervā” taddhi hantyoṣadhivanaspatīna prakirati || “hinotervā” tarpaṇāyasya, tena hi puṣyanti yavādayaḥ, gamanārthasya vā hanteḥ, taddhi gamayati kṣayaṃ bhūtāni | ajaraṃ tat saṃvatsaracakram ajaraṇadharmmi, na hi saṃvatsarasya jarā nāma dharmmo'sti | anarva ca tat apratyutam apratigatamanāśritamanyatra kvacit | āha-yatra kim ? iti | ucyate,“yatra” yasmin “imāḥ” “imāni” “viśvā” “sarvāṇi” “bhuvanā” “bhūtāni” “adhi” upari “tasthuḥ” “abhi santitprante” āśritāni vināśamupayānti | vināśo'pi hi saṃsthocyate, saṃsthitaḥ pitā mama, ityukte ‘mṛtaḥ’ iti gamyate | tadevaṃlakṣaṇaṃ trinābhikālacakramajaram, ya ādityo'bhinirvarttayati, yaccedamabhinirvartyate kālacakram, tadetadubhayamapyahaṃ staumītyevamasya mantrasya pūrvo'rddharca ādityapradhānaḥ, uttaraḥ saṃvatsarapradhānaḥ || āha-kathaṃ gamyate saṃvatsarapradhāna uttaro'rddharcaḥ iti, na hi saṃvatsaragrahaṇamatrāsti ! | ucyate- “trinābhicakram”-ityetasmāddhetusambandhāt || āha-etadapi viśeṣaliṅgamatra nāstyeva, traya ṛtavo nābhi śabdenocyante iti ? tasmādetadapyayuktameveti |