Jerusalem Talmud Shabbat 23:5

משנה: עוֹשִׂין כָּל־צָרְכֵי הַמֵּת סָכִין וּמְדִיחִין אוֹתוֹ וּבִלְבַד שֶׁלֹּא יָזוּז בוֹ אֵבֶר. שׁוֹמְטִין אֶת הַכַּר מִתַּחְתָּיו וּמַטִּילִין אוֹתוֹ עַל הַחוֹל בִּשְׁבִיל שֶׁיַּמְתִּין. קוֹשְׁרִים אֶת הַלֶּחִי לֹא שֶׁיַּעֲלֶה אֶלָּא שֶׁלֹּא יוֹסִיף. וְכֵן קוֹרָה שֶׁנִּשְׁבְּרָה סוֹמְכִין אוֹתָהּ בְּסַפְסָל אוֹ בַאֲרוּכוֹת הַמִּטָּה לֹא שֶׁתַּעֲלֶה אֶלָּא שֶׁלֹּא תוֹסִיף. אֵין מְאַמְּצִין אֶת הַמֵּת בַּשַּׁבָּת וְלֹא בַחֹל עִם יְצִיאַת הַנֶּפֶשׁ. וְכָל־הַמְאַמֵּץ עִם יְצִיאַת נֶפֶשׁ הֲרֵי זֶה שׁוֹפֵךְ דָּמִים׃ MISHNAH: One does all that is needed for a corpse¹⁶On the Sabbath., one anoints, and rinses, on condition that none of his limbs be moved¹⁷Since the corpse is muqṣeh, it may not be moved but can be touched.. One takes away the pillow under him¹⁸Since the pillow is an implement, it may be moved under all circumstances. and lays him on sand so he can wait¹⁹Be cooled to deter decomposition.. One ties the jaw, not to lift it but lest it descend. Similarly, if a beam broke one supports it by a bench or the long logs of a bed-frame, not to lift it but lest it descend²⁰To avoid its breaking.. One does not close the eyelids of a corpse on the Sabbath, nor on a weekday at the moment of death²¹Since this gives a signal to the dying person that he is considered dead; this may destroy his will to live and shorten his life, even if it is only for a few seconds.. Anybody who closes the eyes at the moment of death is spilling blood.