The Law Code of Parāśara 12.12

Parāśarasmṛti 12.12

snātuṃ yāntaṃ dvijaṃ sarve devāḥ pitṛgaṇaiḥ saha /
vāyubhūtās tu gacchanti tṛṣārtāḥ salilārthinaḥ //