Śatapatha Brāhmaṇa ("of a hundred paths") 11.5.2.10

11.5.2.10

tāni vā etāni cāturmāsyāni dvāṣaṣṭāni trīṇi śatāni bṛhatyaḥ sampadyante tadebhiḥ saṃvatsaraṃ ca mahāvrataṃ cāpnotyatho dvipratiṣṭho vā ayaṃ yajamāno yajamānamevaitatsvarge loka āyātayati pratiṣṭhāpayati

Now, indeed, (the formulas of) these Seasonal offerings. amount to three hundred and sixty-two Brihatî verses: he thereby obtains both the year and the Mahâvrata; and thus, indeed, this Sacrificer also has a twofold foundation, and he thus makes the Sacrificer reach the heavenly world, and establishes him therein.