Shatapatha Brahmana 11.7.4.4

11.7.4.4

upastṛṇīta ājyam tatpṛthivyai rūpaṃ karoti hiraṇyaśakalamavadadhāti tadagne rūpaṃ karoti vapāmavadadhāti tadantarikṣasya rūpaṃ karoti hiraṇyaśakalamavadadhāti tadādityasya rūpaṃ karotyatha yadupariṣṭādabhighārayati taddivo rūpaṃ karoti sā vā eṣā pañcāvattā vapā bhavati pāṅkto yajñaḥ pāṅktaḥ paśuḥ pañcartavaḥ saṃvatsarasya tasmātpañcāvattā vapā bhavati

He makes an underlayer of ghee (in the offering-ladle): this he makes a type of the earth; he then puts a chip of gold thereon: this he makes a type of fire; he then puts the omentum thereon: this he makes a type of the air; he then puts a chip of gold thereon: this he makes a type of the sun; and what (ghee) he pours upon it, that he makes a type of the heavens. This, then, is that five-portioned omentum,--fivefold is the sacrifice, fivefold the sacrificial animal, and five seasons there are in the year: this is why the omentum consists of five portions.