Garudapurana 2.48.4

2.48.4

śrībhagavānuvāca /
dharmārthakāmaṃ ciramokṣasañcayamanyaṃ dvitīyaṃ yamamārgagāminām /
praviśyacāṅguṣṭhasame sa tatra vai taṃ prāpya dehaṃ svamandiram? //

The Holy Lord said: / [Abandoning] dharma, wealth, pleasure, and the long accumulation of liberation, another, second [body] of those walking on Yama's path, / entering [it], measuring the size of a thumb, he indeed there, having reached that body, [goes] to his own abode.