Śatapatha Brāhmaṇa ("of a hundred paths") 10.2.6.14

10.2.6.14

athādhyātmam pañcemāścaturvidhā aṅgulayo dve kalkuṣī doraṃsaphalakaṃ cākṣaśca tatpañcaviṃśatirevamimānītarāṇyaṅgāni tāḥ śataṃ vidhā ātmaivaikaśatatamī vidhoktaṃ saptavidhatāyai

Now as to the body. There are these four sets of five fingers and toes, the two--wrist and elbow,--the arm, the shoulder-blade, and the collarbone,--that makes twenty-five; and in the same way (each of) these other limbs,--that makes a hundred parts, and the trunk itself is the one hundred and first part. As regards the sevenfold state this has been explained.