Aitareya 2.1.1
In man indeed is the soul first conceived. That which is the semen is extracted from all the limbs as their vigour. He holds that self of his in his own self. When he sheds it into his wife, then he procreates it. That is its first birth.
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oṃ —
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puruṣe —
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ha —
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vā —
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ayamādito —
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garbho —
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bhavati —
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yadetadretaḥ —
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.tadetatsarvebhyo'ṅgebhyastejaḥ —
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saṃbhūtamātmanyeva''tmānaṃ —
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bibharti —
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tadyadā —
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striyāṃ —
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siñcatyathainajjanayati —
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tadasya —
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prathamaṃ —
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janma —