Śatapatha Brāhmaṇa ("of a hundred paths") 8.3.3.11

8.3.3.11

tadyā daśa prathamā upadadhāti | sa candramāstā daśa bhavanti daśākṣarā virāḍannaṃ virāḍannamu candramā atha yā uttarāḥ ṣaṭtriṃśadardhamāsāśca te māsāśca caturviṃśatirardhamāsā dvādaśa māsāścandramā vai saṃvatsaraḥ sarvāṇi bhūtāni

Now when he first lays down ten (Prânabhrits), they are the moon. There are ten of these,--the Virâg; consists of ten syllables, and the Virâg is food, and the moon is food. And when subsequently he lays down thirty-six (Khandasyâs), they are the half-months and months--twenty-four half-months and twelve months: the moon, doubtless, is the year, and all living beings.