Devibhagavatapurana 7.12.24

7.12.24

vasiṣṭha uvāca -
rājan mānuṣadehena svarge vāsaḥ sudurlabhaḥ |
mṛtasya hi dhruvaṃ svargaḥ kathitaḥ puṇyakarmaṇā ||

Vas’istha said:-- “O King! It is exceedingly hard to live in the Heavens while in this mortal body. The departed only live in the Heavens by their merits, this is a known fact. Therefore, O Omniscient One! Your desire is hard to be attained. I am afraid of this. O King! The living men can hardly enjoy the Apsarâs. Therefore, O Blessed One! Do the sacrifice first. Then, when you leave this body, you will go to the Heavens.”