Garudapurana 2.27.35

2.27.35

nṛpatiruvāca /
kathaṃ pretā bhavantīha kṛtairapyaurdhvadaihikaiḥ /
piśācāśca bhavantīha karmabhiḥ kaiśca tadvada //

The king said: / “How do people become pretas here even when funeral rites have been performed? / And by what actions do they become piśācas here? Tell me that.”