Step 1: After death, falling $ATP$ locks actin-myosin bridges, producing the rigid state we call rigor mortis.
Step 2: Nysten's rule tells us the stiffening is not random - it follows a fixed cranio-caudal pattern but begins in involuntary muscle.
Step 3: Since the myocardium is involuntary cardiac muscle, it is the earliest tissue to stiffen, ahead of any skeletal muscle.
Step 4: The skeletal sequence then runs upper eyelid, neck, jaw and face, so all the other options are later events.
\[\boxed{\text{Myocardium}}\]