The term, 'zep tepi', is attested in the New Kingdom, but the idea of a 'first time' or 'first occasion' may have originated as far back as the Early Dynastic period. 'zep tepi' is associated with 'Horus the Behdetite' in the Edfu tradition, as the sanctified god who came into being at the 'first occasion'.
In the Theban Recension of the 'Book of Going Forth by Day', Atum and 'Atum - Horus of the Akhet', are associated with zep tepi.
The New Kingdom 'Sphinx Stela' ('Dream Stela') also mentions zep tepi.
Chris