Śatapatha Brāhmaṇa ("of a hundred paths") 3.8.2.4

3.8.2.4

atha paśoḥ prāṇānadbhiḥ patnyupaspṛśati | tadyadadbhiḥ prāṇānupaspṛśati jīvaṃ vai devānāṃ haviramṛtamamṛtānāmathaitatpaśuṃ ghnanti yatsaṃjñapayanti yadviśāsatyāpo vai prāṇāstadasminnetānprāṇāndadhāti tathaitajjīvameva devānāṃ havirbhavatyamṛtamamṛtānām

Thereupon the wife cleanses with the water the (openings of the) vital airs of the victim. The reason why she thus cleanses with water the (openings of the) vital airs is this: the food of the gods is living, is immortal (ambrosia) for the immortals; but in quieting and cutting up that victim they kill it. Now the vital airs are water; hence she now puts into it those vital airs, and thus that food of the gods becomes truly living, becomes immortal for the immortals.