Jaiminīya Upaniṣad Brāhmaṇa 1.4.3

1.4.3

etaṃ ha vā etaṃ nyaṅgam anu vṛṣabha iti
yad bha iti nigacchati tasmāt tataḥ puṇyo balīvardo duhānā dhenur ukṣā daśavājī jāyante /

Following this very inserted syllable, the bull [comes into being].
When it reaches [the cow] with 'bha', from that are born an excellent draft-ox, a milking cow, a bull, or a stallion that mates ten times.