Aitareya 2.1.4
This self of his (viz. the son) is substituted (by the father) for the performance of virtuous deeds. Then this other self of his (that is the father of the son), having got his duties ended and having advanced in age, departs. As soon as he departs, he takes birth again. That is his (1.e. the son's) third birth.
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so'syāyamātmā —
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puṇyebhyaḥ —
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karmabhyaḥ —
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pratidhīyate —
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athāsyāyāmitara —
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ātmā —
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kṛtakṛtyo —
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vayogataḥ —
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praiti —
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sa —
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itaḥ —
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prayanneva —
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punarjāyate —
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tadasya —
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tṛtīyaṃ —
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janma —