Śatapatha Brāhmaṇa ("of a hundred paths") 10.4.3.1

10.4.3.1

eṣa vai mṛtyuryatsaṃvatsaraḥ eṣa hi martyānāmahorātrābhyāmāyuḥ kṣiṇotyatha mriyante tasmādeṣa eva mṛtyuḥ sa yo haitam mṛtyuṃ saṃvatsaraṃ veda na hāsyaiṣa purā jaraso'horātrābhyāmāyuḥ kṣiṇoti sarvaṃ haivāyureti

The Year, doubtless, is the same as Death; for he it is who, by means of day and night, destroys the life of mortal beings, and then they die: therefore the Year is the same as Death; and whosoever knows this Year (to be) Death, his life that (year) does not destroy, by day and night, before old age, and he attains his full (extent of) life.