Garudapurana 1.106.1

1.106.1

śrīgaruḍamahāpurāṇam- 106
yājñavalkya uvāca /
pretā (ta) śaucaṃ pravakṣyāmi tacchṛṇudhvaṃ yatavratāḥ /
ūnadvivarṣaṃ nikhanenna kuryādu dakaṃ tataḥ //

The glorious Garuḍa Mahāpurāṇa — 106.
Yājñavalkya said:
I shall explain impurity caused by death; listen to that, you who are firm in your observances!
One should bury a child under two years of age and should not offer water for it thereafter.