פירוש על ברכות 52:14

The Patriarchs Established Them And the Sages Based Them On Sacrifices. This means that certainly the patriarchs established [prayer], but from this establishment alone we would not have been obligated to say [the prayers]. So the sages came and based them on sacrifices so that we would be obligated.

Who held that the Patriarchs instituted the Tefillot, whereas throughout the discussion the time of the prayers is determined by the time of the sacrifices.

That R. Jose b. R. Hannina agrees that a basis was subsequently found in the sacrifices.