The Compendium of Bheḷa 4.6.2

4.6.2

yadā[-vi] jīven a saha sūkṣmāvagnimārutau garbhaṃ viśataḥtadā[-va] dvāvetāvaṅgapratyaṅgāni vikurutaḥ,tau ceṣṭayataḥ[ceṣṭataḥ], tau vardhayataḥ, tāveva yadā śarīrād vyavakrāmataḥ tadā tadbhavati nirvāto nirūṣmā preto mṛta iti | netyāha bharadvājaḥ | mṛto ' pi jantuḥ vāyunādhmāṣyate, agninā śoṣyate | netyāha bhagavān ātreyaḥ | saha vā tasyāgnimārutau jīvayataḥ, tayor apakrāntayor [apakrāntayor vātya] bahyāgnimārutāvāviśata iti ||

When subtle fire and wind enter the embryo together with the living soul, then these two modify the major and minor limbs, the two cause motion, and the two cause growth. When those very two depart from the body, then it becomes breathless, heatless, departed, and dead." "Not so," said Bharadvāja. "Even a dead living being is distended by wind and dried up by fire." "Not so," said the venerable Ātreya. "Either fire and wind animate it together with [the soul], or when the two have departed, external fire and wind enter [it].