Jaiminīya (Talavakāra) Brāhmaṇa 2-5.182

[He spends] three [nights] neither in the village nor in the wilderness: whatever food is neither in the village nor in the wilderness, he secures precisely that by means of these [nights].
[He spends] three [nights] among [foreign] people: [he secures] the food belonging to [foreign] people by means of these.
[He spends] three [nights] among his own people: [he secures] the food belonging to his own people by means of these.
They amount to twelve.
Twelve months are the year.
From the year itself he secures food.
He puts on a reddish-brown hide.
In the beginning, this [hide] of man was the skin of cattle, and that of cattle was of man.
Those cattle could not endure the heat, the rain, the gadflies, and the mosquitoes.
They approached man and said, 'Man, let this skin of yours be ours, and this [skin of ours be yours].'
[He said,] 'What would come of that for me?'
'We shall be food for you,' they said.
'This is your garment,' [saying this,] they gave him the garment.
When he puts on a reddish-brown hide, he prospers with his own natural form.
Then the cattle do not eat him in yonder world.
For cattle indeed eat man in yonder world.
Therefore one should not be naked near a cow,
[thinking,] 'She might run away from me, saying, "I am wearing his skin."'

It has its tail, for completeness.

Moreover, we all belong indeed to Prajāpati.

Whichever of the sons is most pitiable touches his father's heart.

He who gives all [his wealth] undergoes, as it were, a state of pity; [thus] he attains the sympathy of Prajāpati.