Śatapatha Brāhmaṇa ("of a hundred paths") 1.8.3.18

1.8.3.18

tam prāñcamanusamasyati | prācī hi devānāṃ digatho udañcamudīcī hi manuṣyāṇāṃ diktamaṅgulibhireva yoyupyeranna kāṣṭhairdārubhirvā itaraṃ śavaṃ vyṛṣanti nettathā karavāma yathetaraṃ śavamiti tasmādaṅgulibhireva yoyupyeranna kāṣṭhairyadā hotā sūktavākamāha

He throws it (with its top) to the east, for the east is the region of the gods; or to the north, for the north is the region of man. With the fingers only they should smooth it down, not with pieces of wood; since it is with sticks that they pierce any other corpse. Fearing, lest they should treat it in the same way as any other corpse, they should smooth it down with the fingers only, not with pieces of wood. When the Hotri recites the song of praise,--