Garudapurana 2.25.4

2.25.4

garbhe naṣṭe kriyā nāsti dugdhaṃ deyaṃ mṛte śiśau /
paraṃ ca pāyasaṃ kṣīraṃ dadyādvalavipattitaḥ //

When a fetus is destroyed, there is no rite; when a child dies, milk should be given. / Furthermore, according to one's capacity, one should offer rice cooked in milk and pure milk upon death.