Shatapatha Brahmana 5.4.5.14

5.4.5.14

atha yaddvādaśa bhavanti | dvādaśa vai māsāḥ saṃvatsarasya sarvaṃ vai saṃvatsaraḥ sarveṇaivainametaddīkṣayati yāni puṇḍarīkāṇi tāni divo rūpaṃ tāni nakṣatrāṇāṃ rūpaṃ ye vadhakāste 'ntarikṣasya rūpaṃ yāni bisāni tānyasyai tadenameṣu lokeṣvadhi dīkṣayati

And as to why there are twelve (flowers),--there being twelve months in the year, and the year being All, it is by the All that he thus initiates him: what flowers there are of the lotus, they are a form (an image) of the sky, they are a form of the stars; and what seed-stalks there are, they are a form of the air; and what suckers there are, they are a form of this (earth): thus he initiates him (to rule) over these worlds.