Chandogya Upanishad 8.43

तस्मादप्यद्येहाददानमश्रद्दधानमयजमानमाहुरासुरो बतेत्यसुराणाꣳ ह्येषोपनिषत्प्रेतस्य शरीरं भिक्षया वसनेनालङ्कारेणेति सꣳस्कुर्वन्त्येतेन ह्यमुं लोकं जेष्यन्तो मन्यन्ते ॥ ५ ॥

8.8.5 — tasmadapyadyehadadanamashraddadhanamayajamanamahurasuro batetyasuranam hyeshopanishatpretasya shariram bhikshaya vasanenalankareneti samskurvantyetena hyamum lokam jeshyanto manyante || 5 ||

Therefore they call even now a man who does not give alms here, who has no faith, and offers no sacrifices, an Âsura, for this is the doctrine (upanishad) of the Asuras. They deck out the body of the dead with perfumes, flowers, and fine raiment by way of ornament, and think they will thus conquer that world.

इसी से आज भी जो दान नहीं देता, श्रद्धा नहीं रखता, यज्ञ नहीं करता — उसे लोग 'आसुर है' कहते हैं। यह असुरों की उपनिषद् है। इसीलिये वे मृत के शरीर को भिक्षा, वस्त्र, अलंकार से सजाते हैं — यह सोचकर कि इससे वे उस लोक को जीत लेंगे।