User blog comment:IamJakuhoRaikoben/Sorcerer Magazine, Issue 27: March 2014/@comment-4829046-20140404155313/@comment-7418318-20140404165411

I'm not sure where to include Noragami...

When Hiyori's soul leaves her body she always has a copy of what her body was wearing on, which in the bath scene meant that her soul was also naked.

But on the other hand when Yukine materialized in Human form the first time after being made a Shinki, he already had those white clothes on, despite not really having the chance to put anything on...

They might have been a copy of the burial robes he was buried in though.