Śatapatha Brāhmaṇa ("of a hundred paths") 11.2.3.3

11.2.3.3

atha brahmaiva parārdhamagacat tatparārdhaṃ gatvaikṣata kathaṃ nvimāṃlokānpratyaveyāmiti taddvābhyāmeva pratyavaidrūpeṇa caiva nāmnā ca sa yasya kasya ca nāmāsti tannāma yasyo api nāma nāsti yadveda rūpeṇedaṃ rūpamiti tadrūpametāvadvā idaṃ yāvadrūpaṃ caiva nāma ca

Then the Brahman itself went up to the sphere beyond. Having gone up to the sphere beyond, it considered, 'How can I descend again into these worlds?' It then descended again by means of these two--Form and Name. Whatever has a name, that is name; and that again which has no name, and which one knows by its form, 'This is (of a certain) form,' that is form: as far as there are Form and Name so far, indeed, extends this (universe).