Bhrigu said The living creature, or what is given, or our other acts, are never destroyed. The death of a creature is only a change of form. The body alone is dissolved.
भृगुरुवाच न प्रणाशोऽस्ति जीवस्य दत्तस्य च कृतस्य च। याति देहान्तरं प्राणी शरीरं तु विशीर्यते॥