Brahma Purana 217.13

Brahmapurāṇa 217.13

mṛtaṃ śarīraṃ hi nṛṇāṃ sūkṣmam avyaktatāṃ gatam
acakṣurviṣayaṃ prāptaṃ kathaṃ dharmo 'nugacchati //