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Prashna Upanishad 1.12

The month is Pragâpati; its dark half is matter, its bright half spirit. Therefore some Rishis perform sacrifice in the bright half, others in the other half.

In plain words: The month is also like Prajapati. Its dark half, when the moon shrinks, is matter, and its bright half is life-force. So some sages do their rituals in the bright half and others in the dark half.

Prashna Upanishad
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