Garudapurana 2.15.69

2.15.69

dagdhe dehe punardehamevamutpadyate khaga /
prathame 'hani yaḥ piṇḍastena mūrdhā prajāyate //

When the body is burnt, a body is produced once again in this manner, O bird: / by the rice-ball on the first day, the head is formed;