Jaiminīya Upaniṣad Brāhmaṇa 2.4.7

2.4.7

bhūtir iti bhāllabinaḥ
prāṇaṃ vā anu prajāḥ paśavo bhavanti
sa ya evam etam bhūtir ity upāste bhavaty eva prāṇena prajayā paśubhiḥ /

'Being' (bhūti), say the Bhāllabins;
for following breath, offspring and cattle are;
he who thus venerates this as 'being' is indeed [rich] in breath, offspring, and cattle.