Kanda XII, adhyaya 1, brahmana 4

1. The Year, indeed, is Man;--the opening (prāyaṇīya) Atirātra is his feet, for by means of their feet (men) go forward (prayanti): that part of them which is white is of the form of the day, and that which is black is (of the form) of the night; the nails are of the form of herbs and trees. The Caturviṃśa day is the thighs, the Abhiplava the breast, and the Pṛṣṭhya the back.

2. The Abhijit is this right arm, the Svarasāman days these three (openings of the) vital airs on the right side^[1] the Vishuvat the head, and the (second period of) Svarasāman days these three vital airs on the left side.

3. The Viśvajit is this left arm,--the Pṛṣṭhya and Abhiplava have been told,--the Go and Āyus those downward vital airs; the Daśarātra the limbs, the Mahāvrata the mouth; and the concluding (udayanīya) Atirātra is the hands, for by means of the hands (men) move (reach) upwards (udyanti) that part of them which is white is of the form of the day, and that which is black is of that of the night; and the nails are of the form of the stars. Thus that year is established in respect of the body; and, verily, whosoever thus knows that year to be established in respect of the body, establishes himself by means of offspring and cattle in this, and by immortality in the other, world.