Garudapurana 2.4.58

2.4.58

vedī tatra prakartavyā yathāśāstramathāṇḍaja /
pratevastraṃ dvidhā kṛtvārdhena taṃ chādayettataḥ //

an altar should then be made there according to the scriptures, O egg-born one. / Having divided the deceased's cloth into two, he should then cover him with one half;