法苑珠林 6.76

6.76

韓詩外傳曰。死為鬼。鬼者歸也。精氣歸於天。肉歸於土。血歸於水。脈歸於澤。聲歸於雷。動作歸於風。眼歸於日月。骨歸於木。筋歸於山。齒歸於石。膏歸於露。露歸於草。呼吸之氣復歸於人。

The Outer Commentary to the Han Odes says: "When dead, one becomes a ghost (gui); a ghost means 'to return' (gui). The refined qi returns to heaven; the flesh returns to earth; the blood returns to water; the pulse returns to marshlands; the voice returns to thunder; motion returns to wind; the eyes return to the sun and moon; the bones return to wood; the sinews return to mountains; the teeth return to stone; the fat returns to dew; the dew returns to grass; and the breath of respiration returns again to humanity."