Shatapatha Brahmana 5.2.5.14

5.2.5.14

sa yadvaiśvānaro bhavati | saṃvatsaro vai vaiśvānaraḥ saṃvatsaraḥ prajāpatiḥ prajāpatireva tadbhūmānam prajāḥ sasṛje bhūmānam prajāḥ sṛṣṭvā sūyā iti tatho evaiṣa etadbhūmānam prajāḥ sṛjate bhūmānam prajāḥ sṛṣṭvā sūyā iti

And as to why there is that (cake) for Vaisvânara;--Vaisvânara ('belonging to all men') truly is the year, and Pragâpati is the year; and Pragâpati indeed thereby created abundance and creatures, thinking, 'May I be consecrated, having created abundance and creatures!' And in like manner does that (king) thereby create abundance and creatures, thinking, 'May I be consecrated, having created abundance and creatures!'