Śatapatha Brāhmaṇa ("of a hundred paths") 3.8.4.1

3.8.4.1

trīṇi ha vai paśorekādaśāni | ekādaśa prayājā ekādaśānuyājā ekādaśopayajo daśa pāṇyā aṅgulayo daśa pādyā daśa prāṇāḥ prāṇa udāno vyāna ityetāvānvai puruṣo yaḥ parārdhyaḥ paśūnāṃ yaṃ sarve 'nu paśavaḥ

Now there are three elevens at the animal offering,--eleven fore-offerings, eleven after-offerings, and eleven by-offerings: ten fingers, ten toes, ten vital airs, and the out-breathing, in-breathing and through-breathing--this much constitutes man, who is the highest of animals, after whom are all animals.