Vibhavasu (The Sun) said : There are two offerings. One of these consists of a palmful of water and the other called Akshata consists of rice grains with clarified butter. One should on the day of the full moon, stand facing that bright orb and make to him the two offerings mentioned viz., a palmful of water and the rice grains with clarified butter called Akshata. The man who presents these offerings is said to worship his sacred fire. Indeed, he is considered as one who has poured libations the three (principal) fires.
विभावसुरुवाच सलिलस्याञ्जलिं पूर्णमक्षताश्च घृतोत्तराः। सोमस्योत्तिष्ठमानस्य तज्जलं चाक्षतांश्च तान्॥ स्थितो ह्यभिमुखो मर्त्यः पौर्णमास्यां बलिं हरेत्। अग्निकार्यं कृतं तेन हुताश्चास्याग्नयस्त्रयः॥