64
Śrīmad-Bhāgavatam
[Canto 10, Ch. 1]
dehāntaram anuprāpya prāktanam tyajate vapuḥ
dehe —when the body;  pañcatvam āpanne —turns into five elements;  dehī —the proprietor of the body, the living being;  karma-anugaḥ —following the reactions of his own fruitive activities;  avaśaḥ —spontaneously, automatically;  deha-antaram —another body (made of material elements);  anuprāpya —receiving as a result;  prāktanam —the former;  tyajate —gives up;  vapuḥ —body.
TRANSLATION
When the present body turns to dust and is again reduced to five elements—earth, water, fire, air and ether—the proprietor of the body, the living being, automatically receives another body of material elements according to his fruitive activities. When the next body is obtained, he gives up the present body.
PURPORT
This is confirmed in  Bhagavad-gītā , which presents the beginning of spiritual understanding.
dehino 'smin yathā dehe kaumāram yauvanam jarā tathā dehāntara-prāptir dhīras tatra na muhyati
“As the embodied soul continually passes, in this body, from boyhood to youth to old age, the soul similarly passes into another body at death. The self-realized soul is not bewildered by such a change.” (Bg. 2.13) A person or an animal is not the material body; rather, the material body is the covering of the living being.  Bhagavad-gītā  compares the body to a dress and elaborately explains how one changes dresses one after another. The same Vedic knowledge is confirmed here. The living being, the soul, is constantly changing bodies one after another. Even in the present life, the body changes from childhood to boyhood, from boyhood to youth, and from youth to old age; similarly, when the body is too old to continue, the living being gives up this body and, by the laws of nature,