Kauṣītaki (Śāṅkhāyana) Brāhmaṇa 11.3.6

11.3.6

āpo revatīḥ kṣayathā hi vasva iti pratipadyate /

xi. 4. Now all the gods resort to the Hotṛ as he is about to recite the morning litany, expecting ‘With me will he commence, with me will he commence.’ If he were to commence indicating one deity, he would fall a victim to the other deities. He commences with (a verse) not addressed (to one deity); thereby he does not fall a victim to any deity. (With the verse), ‘O waters, the rich ones’ he commences; all the deities are the waters; verily thus with all the deities he commences. ‘Advancing