Sforno on Deuteronomy 21:23/ספורנו על דברים כ״א:כ״ג

1כי קללת אלוהים תלוי, every disembodied creature is known as elohim; this includes the soul of human beings known as צלם אלוהים, “image of G’d.” [as He is without body, so this essence of a human being is without a body, does not need a body. Ed.] (Genesis 1,27) This is how we can understand the woman, known as בעלת אוב in Samuel I 28,13 whom King Sha-ul approached and asked to raise the prophet Samuel for him producing a disembodied image. Seeing that the disgrace done to a person after he has died is also an insult to this disembodied essence of him, the Torah describes it as קללת אלוהים, equivalent to cursing the dead person’s eternal essence. קללת אלהים, leaving the dead corpse hanging without burial is an insult to that very eternal essence of a human being called אלהים.

2ולא תטמא, do not allow the spirit of impurity, death, to linger overnight in a location where a body remains unburied.