Śatapatha Brāhmaṇa ("of a hundred paths") 13.2.5.2

13.2.5.2

tadāhuḥ anavaruddho vā etasya saṃvatsaro bhavati yo'nyatra cāturmāsyebhyaḥ saṃvatsaraṃ tanuta ityeṣa vai sākṣātsaṃvatsaro yaccāturmāsyāni yaccāturmāsyānpaśūnālabhate sākṣādeva tatsaṃvatsaramavarunddhe vi vā eṣa prajayā paśubhirṛdhyate'pa svargaṃ lokaṃ rādhnoti yo'nyatraikādaśinebhyaḥ saṃvatsaraṃ tanuta ityaiṣa vai samprati svargo loko yadekādaśinī prajā vai paśava ekādaśinī yadaikādaśinānpaśūnālabhate na svargaṃ lokamaparādhnoti na prajayā paśubhirvyṛdyate

Concerning this they say, 'But, surely, the year is not taken possession of by him who spreads out (performs sacrifice for) a year in any other way than by means of the Seasonal sacrifices.' The Seasonal sacrifices, doubtless, are manifestly the year; and when he seizes the Seasonal victims, he then manifestly takes possession of the year. ‘And, assuredly, he who spreads out the year in any other way than with the (victims) of the set of eleven (stakes) is deprived of his offspring (or subjects) and cattle, and fails to reach heaven. This set of eleven (stakes), indeed, is just heaven, and the set of eleven (stakes) means offspring (or people) and cattle and when he lays hands on the (victims) of the (two) sets of eleven (stakes) he does not fail to reach heaven, and is not deprived of his offspring and cattle.