अथ जाते च सायाह्ने भुवि पश्चिमदिण्मुखः । उद्धृत्य दद्यात्प्रातस्तु मध्याह्नेंगुलिभिस्तथा २७ ।
The offering of Arghya in the morning is by lifting both the hands high up; that in the midday by letting off the water through the fingers and that in the evening by letting the water over the ground facing the west.