Śatapatha Brāhmaṇa ("of a hundred paths") 6.7.1.19

6.7.1.19

tasyāhorātre eva pratiṣṭhā | ahorātrayorhyayaṃ saṃvatsaraḥ pratiṣṭhitaścandramā āsañjanaṃ candramasi hyayaṃ saṃvatsara ṛtubhirāsaktaḥ sa yo haitadevaṃ vedaitenaiva rūpeṇaitadrūpam bibharti tasya ha vā eṣa saṃvatsarabhṛto bhavati ya evaṃ veda saṃvatsaropāsito haiva tasya bhavati ya evaṃ na vedetyadhidevatam

Day and night are his foundation, for on day and night this year is founded. The moon is the connecting link, for to the moon this year is linked by means of the seasons: whosoever thus knows this, carries suchlike a one by suchlike a one. And verily by him who so knows this, he (Agni) is carried for a year; and by him who does not so know it, he is attended to for a year. Thus as to the deities,--