Shatapatha Brahmana 11.1.6.12

11.1.6.12

sa aikṣata prajāpatiḥ sarvaṃ vā atsāriṣaṃ ya imā devatā asṛkṣīti sa saṃvatsaro'bhavatsaṃvatsaro ha vai nāmaitadyatsaṃvatsara iti sa yo haivametatsaṃvatsarasya saṃvatsaratvaṃ veda yo hainam pāpmā māyayā tsarati na hainaṃ so'bhibhavatyatha yamabhicaratyabhi haivainam bhavati ya evametatsaṃvatsarasya saṃvatsaratvaṃ veda

Pragâpati bethought himself, 'Everything (sarva), indeed, I have obtained by stealth (tsar) who have created these deities:' this became the 'sarvatsara,' for 'sarvatsara,' doubtless, is the same as 'samvatsara (year).' And, verily, whosoever thus knows 'samvatsara' to be the same as 'sarvatsara,' is not overcome by any evil which, by magic art, steals upon him (tsar); and whosoever thus knows 'samvatsara' to be the same as 'sarvatsara,' overcomes against whomsoever he practises magic art.