Chandogya Upanishad 5.9

'For this reason is water in the fifth oblation called Man. This germ, covered in the womb, having dwelt there ten months, or more or less, is born.

'When born, he lives whatever the length of his life may be. When he has departed, his friends carry him, as appointed, to the fire (of the funeral pile) from whence he came, from whence he sprang.