Śatapatha Brāhmaṇa ("of a hundred paths") 4.3.4.4

4.3.4.4

dvayā vai devā devāḥ | ahaiva devā atha ye brāhmaṇāḥ śuśruvāṃso 'nūcānāste manuṣyadevāsteṣāṃ dvedhāvibhakta eva yajña āhutaya eva devānāṃ dakṣiṇā manuṣyadevānām brāhmaṇānāṃ śuśruvuṣāmanūcānānāmāhutibhireva devānprīṇāti dakṣiṇābhirmanuṣyadevānbrāhmaṇāñcuśruvuṣo 'nūcānāṃsta enamubhaye devāḥ prītāḥ svargaṃ lokamabhivahanti

Now, truly, there are two kinds of gods; for the gods, forsooth, are the gods; and the learned Brâhmans versed in sacred lore are the human gods. And the sacrifice to them is twofold, oblations (being the sacrifice) to the gods, and gifts to the priests being that to the human gods, to the learned Brâhmans versed in sacred lore. With oblations, forsooth, one gratifies the gods, and with gifts to the priests the human gods, the learned Brâhmans versed in sacred lore. These two kinds of gods, when gratified, convey him to the heavenly world.