Skandapurana 6.3.20.64

6.3.20.64

mṛtaḥ śunatvaṃ cāpnoti varṣāṇāṃ tu śatatrayam .
tatastasya kṣaye jāte kākayoniṃ vrajetpunaḥ .. 20.64 ..

Having died, he attains the state of a dog for three hundred years; / then, when that is exhausted, he enters the womb of a crow;