Shatapatha Brahmana 11.2.3.6

11.2.3.6

martyā ha vā agre devā āsuḥ sa yadaiva te brahmaṇāpurathāmṛtā āsuḥ sa yam manasa āghārayati mano vai rūpam manasā hi vededaṃ rūpamiti tena rūpamāpnotyatha yaṃ vāca āghārayati vāgvai nāma vācā hi nāma gṛhṇāti teno nāmāpnotyetāvadvā idaṃ sarvaṃ yāvadrūpaṃ caiva nāma ca tatsarvamāpnoti sarvaṃ vā akṣayyameteno hāsyākṣayyaṃ sukṛtam bhavatyakṣayyo lokaḥ

In the beginning, indeed, the gods were mortal, and only when they had become possessed of the Brahman they were immortal. Now, when he makes the libation to Mind --form being mind, inasmuch as it is by mind that one knows, 'This is form'--he thereby obtains Form; and when he makes the libation to Speech--name being speech, inasmuch as it is by speech that he seizes (mentions) the name--he thereby obtains Name;--as far as there are Form and Name, so far, indeed, extends this whole (universe): all this he obtains; and--the all being the imperishable--imperishable merit and the imperishable world thus accrue to him.