Jaiminīya (Talavakāra) Brāhmaṇa 0.15

0.15

tadāhuryajjīvanpuruṣaḥ karotyeva sādhu karoti pāpaṃ kā
tayorduṣkṛtasukṛtayorvyāvṛttiriti
yaddha vai jīvanpuruṣassādhu karoti prāṇāṃstadabhisaṃpadyate
atha yadduṣkṛtaṃ śarīraṃ tat
sa yadasmāllokādevaṃvitpraiti tasya prāṇena saha sukṛtamutkrāmati śarīreṇa
saha duṣkṛtaṃ hīyate
tadāhurdurviditaṃ vaitadyadā martyavānduṣkṛtena saha vasāt
yo vā etena jīvanneva vyāvartate tatsuviditamiti
tadvā etadagnihotramevābhisaṃpadyate

Regarding this, they say: 'Since a living person does good and does evil, what is the separation between those two—the evil deed and the good deed?' Whatever good a living person does, that reaches the breaths; and whatever evil [he does], that [reaches] the body. When he who knows thus departs from this world, his good deed ascends with his breath, [and] his evil deed is abandoned with the body. Regarding this, they say: 'It is indeed poorly understood when someone endowed with mortality dwells with an evil deed. But he who, while living, separates himself by this [knowledge]—that is well understood.' That, indeed, is attained by this very fire-offering.