Shatapatha Brahmana 8.7.4.20

8.7.4.20

yadūrdhvam pratiṣṭhāyā avācīnam madhyāt | taddvitīyā citirmāṃsam purīṣaṃ yaddvitīyāṃ citim purīṣeṇa pracādayatyetadasya tadātmano māṃsaiḥ saṃcādayatīṣṭakā upadhāyāsthīṣṭakā asthi tanmāṃsaiḥ saṃcādayati purīṣa upadadhāti purīṣeṇa pracādayatyetadasya tadātmana ubhayato māṃsaiḥ saṃcādayati tasmādasyaitadātmana ubhayato māṃsaiḥ saṃcannaṃ nāvakāśate

The second layer is that (part of the body) which is above the legs and below the waist; and the filling of soil is flesh: thus, in covering the second layer with a filling of soil, he covers that (part) of his body with flesh. [He does so] after laying down bricks, and bricks mean bone: he thus covers the bone with flesh. He places them on a filling of soil, and covers them with a filling of soil: he thus covers that (part) of his body on both sides with flesh; whence that part of his body, being on both sides covered with flesh, is not visible.