Garudapurana 3.10.29

3.10.29

jīvāḥ saṃti hyaneke ca pratikalpe sṛjanti te /
dvātriṃśallakṣaṇaiḥ samyagyuktā vāyutvayogyakāḥ //
(10.28)
aṣṭāviṃśallakṣaṇaiśca girīśapadayoginaḥ /
caturviṃśatimārabhyāṣoḍaśācca surāḥ smṛtāḥ //

Indeed, there are countless individual souls, and they create in each kalpa. / Those fully endowed with thirty-two marks are fit for the state of Vāyu;
with twenty-eight marks are those fit for the station of Girīśa; / and beginning from twenty-four down to sixteen are remembered the gods.