Rig 1.190.02
समुद्रादर्णवादधि संवत्सरो अजायत। अहोरात्राणि विदधद्विश्वस्य मिषतो वशी॥
samudrādarṇavādadhi saṁvatsaro ajāyata। ahorātrāṇi vidadhadviśvasya miṣato vaśī॥
[समुद्रादर्णवादधि (samudrād arṇavād adhi) - from that ocean edge; संवत्सरः (saṁvatsaraḥ) - the year; अजायत (ajāyata) - was born; अहोरात्राणि (ahorātrāṇi) - days and nights; विदधत् (vidadhāt) - ordains or establishes; विश्वस्य (viśvasya) - of the universe; मिषतः (miṣataḥ) - alternately; वशी (vaśī) - being controlled or subject to;]
From the watery ocean was the year afterwards produced, ordaining nights and days, the ruler of every moment.