Bṛhadāraṇyaka Upaniṣad ("Great Forest Teaching") 3.2.13

3.2.13

yājñavalkyeti hovāca yatrāsya puruṣasya mṛtasyāgniṃ vāgapyeti vātaṃ prāṇaścakṣurādityaṃ manaścandraṃ diśaḥ śrotraṃ pṛthivīm̐ śarīramākāśamātmauṣadhīrlomāni vanaspatīnkeśā apsu lohitaṃ ca retaśca nidhīyate kvāyaṃ tadā puruṣo bhavatītyāhara somya hastamārtabhāgāvāmevaitasya vediṣyāvo na nāvetat sajana iti tau hotkramya mantrayāṃ cakrāte tau ha yadūcatuḥ karma haiva tadūcaturatha yatpraśaśam̐satuḥ karma haiva tatpraśaśam̐satuḥ puṇyo vai puṇyena karmaṇā bhavati pāpaḥ pāpeneti tato ha jāratkārava ārtabhāga upararāma

'Yâgñavalkya,' he said,' when the speech of this dead person enters into the fire, breath into the air, the eye into the sun, the mind into the moon, the hearing into space, into the earth the body, into the ether the self, into the shrubs the hairs of the body, into the trees the hairs of the head, when the blood and the seed are deposited in the water, where is then that person?'
Yâgñavalkya said: 'Take my hand, my friend. We two alone shall know of this; let this question of ours not be (discussed) in public.' Then these two went out and argued, and what they said was karman (work), what they praised was karman, viz. that a man becomes good by good work, and bad by bad work. After that Gâratkârava Ârtabhâga held his peace.

3.2.13.p1

iti tṛtīyādhyāye dvitīyaṃ brāhmaṇam