Śatapatha Brāhmaṇa ("of a hundred paths") 4.3.4.25

4.3.4.25

atha gauḥ | prāṇamevaitayātmanastrāyate prāṇo hi gaurannaṃ hi gaurannaṃ hi prāṇastāṃ rudrāya hotre 'dadāt

Then the Cow--thereby he preserves his own breath, for the cow is breath, since the cow is food, and breath also is food: her he gave to Rudra, the Hotri.