He is the soul of the celestials and human beings, and Pitris. It is he who is the Sacrifice performed by those persons who are conversant with the rituals of sacrifices. It is he who rises every day in the sky (in the form of the Sun) and divides Time into day and night, and courses for half the year northwards and for half the years southwards.
स देवानां मानुषाणां पितॄणां तमेवाहुर्यज्ञविदां वितानम्। स एव कालं विभजन्नुदेति तस्योत्तरं दक्षिणं चायने द्व।।