"The Sun is the origin of time. His form, from the instant as the first division of time, is the twelvefold year. The year has two halves, one belonging to Agni (fire) and the other to Varuna (water). From Magha to the middle of Shravishta, step by step, belongs to Agni. From Sarpa at the beginning to the middle of Shravishta, step by step, belongs to Soma (MaiU VI. 14)."