Jaiminīya (Talavakāra) Brāhmaṇa 20.112

Yonder [sun] is indeed the great one.
These are his corresponding names.
He also avoids this name of his.
That which is laid down at the beginning as a two-footed [verse] is man.
Then the three verses that follow are cattle:
the rump is the first, the thighs are two.
Cattle are born facing away;
therefore it is called "having the rump first".
Then the three verses that follow are: the calf first, then the udder, then the man.
Then the three verses that follow are: these two, head and neck, are one, and the final verse is the Upaśa.
It came second behind, as it were; therefore, for a dear person, one should make the final one have two Upaśas.
This indeed is what is granted to them, studied, to be lived upon:
that the calf is first, then the udder, then the man; granted indeed to him is what is studied, to be lived upon.
Now, if he should desire concerning anyone: "May what is studied by him be ungranted, not to be lived upon,"

he should place the udder first, then the calf, then the man.

What is studied by him becomes ungranted, not to be lived upon.

Now, if he should desire concerning anyone: "May he be without cattle," he should omit his calf.

The calf, indeed, is cattle.

He excludes him from cattle itself.