Śatapatha Brāhmaṇa ("of a hundred paths") 4.3.4.3

4.3.4.3

tadvai ṣaḍdvādaśetyeva haviryajñe dadati | na ha tvevāśatadakṣiṇaḥ saumyo 'dhvaraḥ syādeṣa vai pratyakṣaṃ yajño yatprajāpatiḥ puruṣo vai prajāpaternediṣṭhaṃ so 'yaṃ śatāyuḥ śatatejāḥ śatavīryastaṃ śatenaiva dakṣayati nāśatena tasmānnāśatadakṣiṇaḥ saumyo 'dhvaraḥ syānno haivāśatadakṣiṇena yajamānasyartvikṣyānnedasyākṣibhūrasāni yamime haniṣyantyeva na dakṣayiṣyantīti

Now at the Haviryagña, indeed, they give as little as six or twelve (cows), but no Soma-sacrifice should have dakshinâs of less than a hundred. For he, Pragâpati, forsooth, is the visible sacrifice; and man is nearest to Pragâpati, and he has a life of a hundred years, a hundred powers, a hundred energies. Only by a hundred he invigorates him, and not by less than a hundred: wherefore no Soma-sacrifice should have dakshinâs of less than a hundred; nor should any one officiate as a priest for a sacrificer at a (Soma-sacrifice) where less than a hundred are given,--'lest he should be an eyewitness when they will but slay and not invigorate him (Soma).'