Śatapatha Brāhmaṇa ("of a hundred paths") 9.3.2.3

9.3.2.3

vaiśvānaraṃ hutvā | śiro vai vaiśvānaraḥ śīrṣṇo vā annamadyate 'tho śīrṣato vā abhiṣicyamāno 'bhiṣicyate mārutānhutvā prāṇā vai mārutāḥ prāṇairu vā annamadyate 'tho prāṇeṣu vā abhiṣicyamāno 'bhiṣicyate

[He offers it] after offering the Vaisvânara (cake)--for the Vaisvânara is the head, and food is taken in from the head. (downwards); and, besides, it is from the head (downwards) that he who is anointed is anointed;--and after offering the Mâruta (cakes), for the Mârutas are the vital airs, and through (the channels of) the vital airs food is eaten; and, besides, it is at (the openings of) the vital airs that he who is anointed is anointed.