This can be particularly seen in Sri Rudram.
नमो - बभ्लुशाय विव्याधिनेऽन्नानां पतये - नमः
नमो - भवस्य हेत्यै जगतां पतये - नमः
नमो - रुद्रायाततायिने क्षेत्राणां पतये - नमः
नमः - सूतायाहन्त्याय वनानां पतये - नमः
There is Namaskara both at the beginning and end.
Why is this so?
Rudra has got both aspects: protective and destructive.
He protects everything.
But when pralaya comes he has to destroy the world he has protected thus far.
Considering this dual character of Rudra, he is offered Namaskara twice:
Bhagavad Gita is called Smriti - Upanishad. It is a combination of both Smriti and Upanishad. Upnishads reveal the secrets of the universe. Smritis are rule books of religious life. Smritis do not give the reason behind a particular rule. The reason should be searched for in the Veda / Upanishad. Bhagavad Gita gives both the rule and its reason at one place. Hence it is called a Smriti - Upanishad.
Sun is exalted in the third degree of Mesha rashi ( Aries ).
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