In the last book of the Rig Veda there is no hymn to Varuna,[75] a time when pantheistic monotheism was changing into pantheism, so that, in the last stage of the Rig Veda, Varuna is descended from the height.
Thereafter he is god and husband of waters, and punisher of secret sin (as in ii.

28).

Important in contrast to the hymn translated above is v.

85.
TO VARUNA.
"I will sing forth unto the universal king a high deep prayer, dear to renowned Varuna, who, as a butcher a hide, has struck earth apart (from the sky) for the sun.

Varuna has extended air in trees, strength in horses, milk in cows, and has laid wisdom in hearts; fire in water; the sun in the sky; _soma_ in the stone.