Śatapatha Brāhmaṇa ("of a hundred paths") 2.3.2.18

2.3.2.18

sa yatkanīya iva pūrvāmāhutiṃ juhoti | kanīyāṃso hi devā manuṣyebhyo 'tha yadbhūya ivottarām bhūyāṃso hi manuṣyā devebhyo 'tha yadbhūya iva sruci pariśinaṣṭi bhūyāṃso hi paśavo manuṣyebhyaḥ kanīyāṃso ha vā asya bhāryā bhavanti bhūyāṃsaḥ paśavo ya evaṃ vidvānagnihotraṃ juhoti tadvai samṛddhaṃ yasya kanīyāṃso bhāryā asanbhūyāṃsaḥ paśavaḥ

The reason why he offers only a little for the first libation, is that the gods are fewer than men; and why he offers somewhat more for the second libation, is that men are more numerous than the gods; and why he leaves still more in the ladle, is that cattle are more numerous than men. And, verily, whosoever, knowing this, offers the Agnihotra, his cattle will be more numerous than those (human beings) that have to be supported by him: for he, indeed, is in a prosperous condition whose cattle are more numerous than those (human beings) dependent on his support.