"The Tandya Mahabrahmana (V.92) similarly states: The Ekashtaka day is the wife of the year. When this night comes the Lord of creation (Prajapati) resides with her. Immediately from the beginning of the year, the rites of initiation are observed."
January 1, 1970
https://en.wikiquote.org/wiki/Panchavimsha_Brahmana