The trophy is unlocked for recovering 100 bodies. Occasionally, you will come across android remains. If you interact with the remains, you 'pray' for them giving you the opportunity to recover them. If you choose to recover them, you will get some gold and some temporary stat boosts. These remains are available online and offline. If playing online some, but not all, of the remains will represent other online players. If you die and recover your previous body, this will count towards the trophy.
The remains become available in chapter 2. It is possible to grind for them but this is a long and tedious process. It is not necessary to grind but the first fairly good location is in the Desert Residential Area midway through Chapter 3.
You can see your approximate progress by checking the 'Bodies Collected' count in Play Records under System. This stat will not include the number of times you have collected your own body. It will also not include bodies that are collected without the opportunity to pray over them. There are always two such bodies in the Desert Housing Area. It will accurately reflect the number of other remains you have collected after praying over them.
Note: Although it is of value to recover these remains and, by the time you have done 3 playthroughs, you will most likely have recovered 100 bodies and unlocked this, the trophy is available for sale for 100,000 gold at the secret trophy shop. This special shop becomes available after three playthroughs.