Jaiminīya (Talavakāra) Brāhmaṇa 2-3.17

2-3.17

these are the Rudras, these are the Ādityas, these are the All-Gods; this is this world, this is the intermediate space, this is that world, these are the directions, [this is] the ear, this is the Rathantara, this is the Vāmadevya, this is the Bṛhat, this is the Yajñāyajñīya. Thus, beginning with the head, he begins without omission with all the deities, with all these worlds, with all the sāmans. If he were to begin with another limb than this, he would prosper only with whichever deity is the deity of that beginning; the other deities would be excluded. But beginning thus with the head, he begins without omission with all deities. Moreover, this is pleasing to the deities, that he begins with the head, thinking: "He has not excluded all of us."