The building of this altar is spread over a whole year, during which period the sacrificer has to carry about the sacrificial fire in an earthen pan for at least some time each day, until it is finally deposited on the completed altar to serve as the offering-fire for the Soma oblations.
This is what may conveniently be called the Prajapati theory, by which the "Lord of Creatures," the efficient cause of the universe, is identified with both the sacrifice;(yajna) and the sacrificer (yajamana).
Similarly the sacrificer, as the human representative of the Lord of Creatures, is identified with Soma (as the supreme oblation), with Time, and finally with Death: by the sacrificer thus becoming Death himself, the fell god ceases to have power over him and he is assured of everlasting life.
And Mauss describe a sacrifice as "a religious act, which, by the consecration of a victim, modifies the moral state of the sacrificer or of certain material objects which he has in view," i.e.
In the former case the sacrificer is raised to a higher level; he enters into closer communion with the gods.