Śatapatha Brāhmaṇa ("of a hundred paths") 3.4.1.14

3.4.1.14

atha yatpañca kṛtvo gṛhṇāti | saṃvatsarasammito vai yajñaḥ pañca vā ṛtavaḥ saṃvatsarasya tam pañcabhirāpnoti tasmātpañca kṛtvo gṛhṇātyatha yadviṣṇave tvā viṣnave tveti gṛhṇāti viṣṇave hi gṛhṇāti yo yajñāya gṛhṇāti

Now as to his taking five times;--the sacrifice is of equal measure with the year, and five seasons there are in the year: the latter he gains in five (divisions);--for this reason he takes five times. And as to his taking it with 'For Vishnu (I take) thee! for Vishnu thee!' it is because he who takes out (material) for the sacrifice, takes it for Vishnu.