There is no gift superior to that of food. The food is the foremost and the first of all things. It is said that food is Prajapati. Prajapati (again) is considered as year and the year is sacrifice.
अन्नमेव विशिष्टं हि तस्मात् परतरं न च॥ अन्नं प्रजापतिश्चोक्तः स च संवत्सरो मतः। संवत्सरस्तु यज्ञोऽसौ सर्वं यज्ञे प्रतिष्ठितम्॥