अग्निनिचयः (Agninichaya) / The Accumulation of Sacred Fire & the Classification of Pitṛs by Time-Order
तेषां तत्त्वं प्रवक्ष्यामि कीर्त्यमानं निबोधत / क्रतुरग्निस्तु यः प्रोक्तः स तु संवत्सरो मतः
teṣāṃ tattvaṃ pravakṣyāmi kīrtyamānaṃ nibodhata / kraturagnistu yaḥ proktaḥ sa tu saṃvatsaro mataḥ
I shall declare their true principle; understand what is sung in praise. He who is spoken of as Kratu-Agni is regarded as Samvatsara, the sacred Year.