Śatapatha Brāhmaṇa ("of a hundred paths") 13.3.6.7

13.3.6.7

dvādaśaiva brahmaudanānutthāya nirvapet prajāpatirvā odanaḥ prajāpatiḥ saṃvatsaraḥ prajāpatiryajñaḥ saṃvatsarameva yajñamāpnotyupanāmuka enaṃ yajño bhavati na pāpīyānbhavati

Having stepped out (of the water) he should certainly prepare twelve messes of rice for the priests; for cooked rice is Pragâpati, and Pragâpati is the year, Pragâpati is the sacrifice: it is the year, the sacrifice, he thus gains, and the sacrifice becomes ready to incline towards him, and he does not become the worse for it.