Yāska's Nirukta 14.1.8

14.1.8

sa eṣa sarvo'pi mantrabrāhmaṇarāśiravaṃ tredhā vibhaktaḥ | tatraivaṃ sati,-yadā abhyudayalakṣaṇo dharmo'bhipreyate, tadā yājñaṃ puṣpaṃ daivataṃ phalam | kiṃ kāraṇam ? pūrvaṃ hi puṣpaṃ bhavati phalārtham, yājñamapi ca | pūrvaṃ tanyate devatārtham, ityetasmāt sāmānyād yājñaṃ puṣpam, daivataṃ phalam | yadā punaniḥśreyasalakṣaṇo dharmo'bhipreyate, tadobhe api yājñadaivate puṣpatvameva bibhṛtaḥ | daivate hi yājñamantarbhūtameva tadarthatvāt, ato na pṛthagucyate | yat punaretaddvidaivataṃ sarvamapi prativiśiṣṭajñānenopāsanena mumukṣuṇā nirūpya cetasā ātmānameva pratyabhisampādyate kāryyakāraṇādhidevatādvāreṇa, so'yamevamadhidaivatamadhiyajñaṃ vo'ntaḥdyātmamevābhisampādayati, yathā puṣpabhāvamucchidya puṣpaṃ phalabhāvāyaiti | evaṃ so'yamātmayājyevābhisampadyate | tatraivaṃ sati-adhyātmārthatvādadhidaivatasya, adhyātmasya ca puruṣārthamya niṣpannatvāt, daivataṃ puṣpam, adhyātmaṃ phalamityevamuktam | 20 |