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.
Srimad Bhagavata Purana
श्रीमद्भागवतमहापुराणम्
मूल श्लोकः
देहे पञ्चत्वमापन्ने देही कर्मानुगोऽवशः । देहान्तरमनुप्राप्य प्राक्तनं त्यजते वपुः
dehe pañcatvamāpanne dehī karmānugo'vaśaḥ | dehāntaramanuprāpya prāktanaṃ tyajate vapuḥ
SB 10.1.39