Jaiminīya (Talavakāra) Brāhmaṇa 58.350

It became boiled rice. That is boiled rice's nature as boiled rice. This is the twofold form of food: both what one drinks and what one eats. What one drinks is of the nature of the churned potion; what one eats is of the nature of boiled rice. Both indeed are obtained in the house of him who knows thus: both what one drinks and what one eats. Regarding this they say: 'Three drops come: a drop of water, a drop of ghee, a drop of honey.' Thereupon, the drop of water enters this [earth], the drop of ghee enters the plants, the drop of honey enters the trees. Now, Āmalaka Ākūpayeya, Ahīnā Āśvatthi, and Keśī Dārbhya discussed this: 'What drop do you think comes? What drop do you? What drop do you?' Keśī said: 'I think it is the drop of ghee.' Then Ahīnā said: 'I think it is the drop of honey.' Then Āmalaka said: 'I think it is the drop of water.' In that very [opinion] they concurred; for everything here is born from water. Then that speech which he emitted, that is Fire; and that breath which he breathed after it, that is Indra; and he who was the begetter of creatures, in the Bull, the world of food, within the waters,

that is the Moon indeed.

And he is Prajāpati himself.

This fiery brilliance stands shining, fashioned from beyond to hither: Fire and Indra.

Now this with respect to the self:

The speech that was there is this speech here; this breath resides above it.

And he who was the begetter of creatures, in the Bull, the world of food, within the waters—that is this Puruṣa.

These are the same deities, both here and there.

They go here; they go there.

Those that are these [here] are those [there]; those that are those [there] are these [here].

He who reveres them with respect to the self, he indeed becomes a foremost god.

The selves of these gods are deposited in Prajāpati.

And the selves of these breaths are deposited in this Puruṣa.