Śatapatha Brāhmaṇa ("of a hundred paths") 2.3.4.9

2.3.4.9

sa vā upavatyā pratipadyate | iyaṃ vā upa dvayeneyamupa yaddhīdaṃ kiṃ ca jāyate 'syāṃ tadupajāyate 'tha yannyṛcatyasyāmeva tadupopyate tadahnā rātryā bhūyo-bhūya evākṣayyam bhavati tadakṣayyeṇaivaitadbhūmnā pratipadyate

He begins to pray with the verse (Vâg. S. III, 11) containing the word 'upon (upa).' Now the word 'upon' means this (earth), and that in a twofold way: for whatever is produced here, that is produced upon (upa-gan) this (earth); and whatever decays, that is buried (upa-vap) in this (earth): hence there is here imperishable, ever-increasing abundance, and with that imperishable abundance he begins.