Shatapatha Brahmana 10.5.4.14

10.5.4.14

sarvāṇi ha tveva bhūtāni sarve devā eṣo'gniścita āpo vai sarve devāḥ sarvāṇi bhūtāni tā haitā āpa evaiṣo'gniścitastasya nāvyā eva pariśritastāḥ ṣaṣṭiśca trīṇi ca śatāni bhavanti ṣaṣṭiśca ha vai trīṇi ca śatānyādityaṃ nāvyāḥ samantam pariyanti nāvyā u eva yajuṣmatya iṣṭakāstāḥ ṣaṣṭiścaiva trīṇi ca śatāni bhavanti ṣaṣṭiśca ha vai trīṇi ca śatānyādityaṃ nāvyā abhikṣarantyatha yadantarā nāvye tatsūdadohā atha yā amūḥ ṣaṭtriṃśadiṣṭakā atiyanti yaḥ sa trayodaśo māsa ātmāyameva sa yo'yaṃ hiraṇmayaḥ puruṣaḥ

But, indeed, that built Agni (the fire-altar) is all beings, all the gods; for all the gods, all beings are the waters, and that built fire-altar is the same as those waters;--the navigable streams (round the sun) are its enclosing-stones, and there are three hundred and sixty of these, because three hundred and sixty navigable streams encircle the sun on all sides; and the navigable streams, indeed, are also the Yagushmatî bricks, and there are three hundred and sixty of these, because three hundred and sixty navigable streams flow towards the sun. And what is between (each) two navigable rivers is the Sûdadohas; and those thirty-six bricks which remain over are the same as that thirteenth month, and the body (of this altar, the waters,) is the same as this gold man.