Garudapurana 1.23.58

1.23.58

ihāhorā vacāreṇa trīṇi varṣāṇi jīvati /
dinadvayasya cāreṇa jīvedvarṣadvayaṃ naraḥ //

By the flow [of breath] through this day and night, a man lives for three years; / By the flow of two days, he lives for two years;