Shatapatha Brahmana · Chapter 12.1.4

१२.१.४ adhyātmavidbrāhmaṇam
puruṣo vai saṃvatsaraḥ/ tasya pādāveva prāyaṇīyo'tirātraḥ/ pādābhyāṃ hi prayanti/ tayoryacchuklaṃtadahno rūpam/ yatkṛṣṇaṃ tadrātreḥ/ nakhānyevauṣadhivanaspatīnāṃ rūpam/ ūrū caturviṃśamahaḥ/ uro'bhiplavaḥ/ pṛṣṭhaṃ pṛṣṭhyaḥ

ayameva dakṣiṇo bāhurabhijit/ ima eva dakṣiṇe trayaḥ prāṇāḥ svarasāmānaḥ/ mūrddhā viṣuvān/ ima evottare trayaḥ prāṇāḥ svarasāmānaḥ

ayamevottaro bāhurviśvajit/ uktau pṛṣṭhyābhiplavau/ yāvavāṃcau prāṇau te goāyuṣī/ aṅgāni daśarātraḥ/ mukhaṃ mahāvratam/ hastāvevodayanīyo'tirātraḥ/ hastābhyāṃ hyudyanti/ tayoryacchuklaṃ tadahno rūpam/ yatkṛṣṇaṃ tadrātreḥ/ nakhānyeva nakṣatrāṇāṃ rūpam/ sa eṣa saṃvatsaro'dhyātmaṃ pratiṣṭhitaḥ/ sa yo haivametaṃ saṃvatsaramadhyātmaṃ pratiṣṭhitaṃ veda/ pratitiṣṭhati prajayā paśubhirasmin loke amṛtatvenāmuṣmin