Mudgalapurana 3.20.10

3.20.10

tena dehasya nirvāhaṃ sa kuryāttanmṛtaṃ smṛtam |
ayācitena vā kāryo'mṛtametat prakīrtitam ||

By that he should maintain the body; that is considered 'the dead'. / Or it should be maintained by unasked alms; this is proclaimed 'the non-dead'.