Shatapatha Brahmana 9.5.2.14

9.5.2.14

taddhaike | kṛtvā kurvate vā prati vā kārayanta eṣā prāyaścittiriti na tathā kuryādyathā śuṣkaṃ sthāṇumudakenābhiṣiñcetādṛktatpūyedvā vai sa vi vā mrityennaitasya prāyaścittirastītyeva vidyāt

Now, some (say), 'Having performed them for another person, they either perform them for themselves or cause them to be performed again: this is the atonement.' But let him not do this, for it would be as if one were to water a withered trunk; it would rot and die: let him know that there is no atonement for such an one.