mˈɪtɹə ɪz ˈɔːlsoʊ ˌɪndᵻpˈɛndəntli aɪdˈɛntᵻfˌaɪd æz bˌiːɪŋ fˈoːɹs baɪ wˌɪtʃ ðə kˈoːɹs ʌvðə sˈʌn ɪz ɹˈɛɡjʊlˌeɪɾᵻd lˌɛɾɚwˌʌnˌiːfˈaɪvbˌiːtˌiːˈeɪ; sˈævɪɾɚ ˌɑːɹvˈiː wˈʌn.θˈɜːɾi fˈaɪv ɪz aɪdˈɛntᵻfˌaɪd wɪð mˈɪtɹə bɪkˈʌz ʌv ðoʊz ɹˌɛɡjʊlˈeɪʃənz, ænd vˈɪʃnuː ˌɑːɹvˈiː wˈʌn.wˈʌnhˈʌndɹɪd fˈɪfti fˈoːɹ tˈeɪks hɪz θɹˈiː stˈɛps baɪ ðoʊz ɹˌɛɡjʊlˈeɪʃənz.
Mitra is also independently identified as being force by which the course of the sun is regulated (ṛta); Savitr (RV 1.35) is identified with Mitra because of those regulations, and Vishnu (RV 1.154) takes his three steps by those regulations.