Yāska's Nirukta 65.2.2

65.2.2

"ya eka̱ idvi̱daya̍te̱ vasu̍"--"iti" etasmin mantre "dānakarmā vā, vibhāgakarmā vā" | "ya eka̱ idvi̱daya̍te̱ vasu̱ marttā̍ya dā̱śuṣe̍ | īśā̍no apra̍tiṣkuta̱ indro̍ aṅga | (ṛ0 saṃ0 1, 6, 6, 2) " iti | rāhūgaṇasya gautamasyārṣam | aindrī | uṣṇik || “yaḥ” indraḥ “ekaḥ it” eka eva svatantraḥ “vi” vividhaṃ “vasu” dhanaṃ “dayate” dadāti | kasmai ? ‘martyāya’ manuṣyāya | kiṃlakṣaṇāya ? ‘dāśuṣe’ dattavate havīṃṣi || athavā vibhāgakarmā–dāśuṣe vasu viṃdayate vibhajate ityarthaḥ || kiṃlakṣaṇaḥ punarindro dadāti, vibhajate vā ? . ti | ucyate-‘īśānaḥ’ īśvaraḥ, ‘apratiṣkutaḥ’ apratiskhalitaḥ saṃgrāmeṣu | ‘indraḥ’ ‘aṅga’ kṣipraṃ dhanaṃ dadāti, vibhajate vā, dāśuṣe yajamānāya || tamahaṃ staumi, so'smākaṃbhaktat karotvityabhiprāyaḥ | īśānaḥ, indraḥ, anyatra dānavibhāgābhyāṃ dāśuṣe yajamānāya vasvekavākye śrūyamāṇaṃ kimanyar kuryāt? tasmāṭa vākyasāmarthyādatra “dānakarmā vā vibhāgakarmā vā” ityupapadyate || etasmin mantre “dahātikarmā”dahanakarmā | nigamaprasaktaṃ nirbravīti,–“durvarttuḥ durvāraḥ” durvāraṇīya ityarthaḥ |