Shatapatha Brahmana 4.5.8.16

4.5.8.16

sa vai dakṣiṇā nayan | anyūnā daśato nayedyasmā ekāṃ dāsyantsyāddaśabhyastebhyo daśatamupāvartayedyasmai dve dāsyantsyātpañcabhyastebhyo daśatamupāvartayedyasmai tisro dāsyantsyāttribhyastebhyo daśatamupāvartayedyasmai pañca dāsyantsyāddvābhyāṃ tābhyāṃ daśatamupāvartayedevamā śatāttatho hāsyaiṣānyūnā virāḍamuṣmiṃloke kāmadughā bhavati

In bringing the dakshinâs, let him bring complete decads. If he intends to give one (cow) to any (priest), let him pass over a decad to ten such (priests). If he intends to give two to any one, let him pass over a decad to five such (priests). If he intends to give three to any one, let him pass over a decad to three such. If he intends to give five to any one, let him pass over a decad to two such. Thus up to a hundred: and thus this perfect Virâg of his becomes a cow of plenty for him in yonder world.