Jaiminīya (Talavakāra) Brāhmaṇa 58.376

He obtains stomas, he obtains meters, he obtains gods, he obtains worlds, he obtains desires—whoever officiates with the twelve-day rite. But he is milked out by them and becomes without a world. Moreover, both those who understand and those who do not think of him: 'He does what is already done.' Therefore one should not officiate with the twelve-day rite. But then they also say: One should indeed officiate! Prajāpati is the twelve-day rite; Prajāpati is the Udgātṛ; Prajāpati is the sacrificer. Identical indeed are the deity, the Udgātṛ, and the sacrificer. These two prosper with an identical prosperity; they win an identical world; they are established in an identical deity. Moreover, the sacrifice is the sacrificer, brahman is the Udgātṛ. Having established himself in the sacrifice, he wins world-sharing with brahman; he becomes more closely sharing the world than the sacrificer. On this they say: Since one deity became this all in the twelve-day rite, which deity was that?

'Breath,' he should say.

Breath indeed became this all.

Now as for 'dvā' (door): for all this depends upon the door.

Then as for 'dā' (give): for this one gives all this.

Then as for 'śa' (peace): for this one touches all this with peace.