Śatapatha Brāhmaṇa ("of a hundred paths") 1.3.1.3

1.3.1.3

sa yatsammārṣṭi | nirṇenektyevainā etannirṇiktābhiḥ pracarāṇīti tadvai dvayenaiva devebhyo nirṇenijatyekena manuṣyebhyo 'dbhiśca brahmaṇā ca devebhya āpo hi kuśā brahma yajurekenaiva manuṣyebhyo 'dbhirevaivamvetannānā bhavati

Now, when he brushes (the spoons), he in reality rinses them, thinking, 'with these rinsed ones I will proceed.' He thereby rinses them with two substances for the gods, and with one for men; viz. with water and the brahman (spirit of worship) for the gods,--for the water is (represented by) the sacrificial grass, and the brahman (by) the sacrificial formula;--and with one for men, that is with water alone: and thus this takes place separately.