Śatapatha Brāhmaṇa ("of a hundred paths") 1.7.2.2

1.7.2.2

sa yadeva yajeta | tena devebhya ṛṇaṃ jāyate taddhyebhya etatkaroti yadenānyajate yadebhyo juhoti

For, inasmuch as he is bound to sacrifice, for that reason he is born as (owing) a debt to the gods: hence when he sacrifices to them, when he makes offerings to them, he does this (in discharge of his debt) to them.