Samannaphalasutta 23.3

23.3

Cātumahābhūtiko ayaṃ puriso, yadā kālaṃ karoti, pathavī pathavikāyaṃ anupeti anupagacchati, āpo āpokāyaṃ anupeti anupagacchati, tejo tejokāyaṃ anupeti anupagacchati, vāyo vāyokāyaṃ anupeti anupagacchati, ākāsaṃ indriyāni saṅkamanti.

This person is made up of the four principal states. When they die, the earth in their body merges and coalesces with the substance of earth. The water in their body merges and coalesces with the substance of water. The fire in their body merges and coalesces with the substance of fire. The air in their body merges and coalesces with the substance of air. The faculties are transferred to space.