Kaushitakagrihyasutra 5.1.12

5.1.12

athainaṃ dakṣiṇataḥ pariśrite nipātya saṃhārya lomanakhāni pretasyāplāvyālaṅkṛtyāhatena vāsasā paridadhīta idaṃ tvā vastraṃ prathamaṃ na āgan iti \12\

Then, having laid him down inside an enclosure to the south, having caused the hair and nails of the deceased to be cut, bathed him, and adorned him, he should clothe him with an unwashed garment with: "This first garment has come to you from us."