כֹּ֚ה אָמַ֣ר יְהוָ֔ה עַל־שְׁלֹשָׁה֙ פִּשְׁעֵ֣י דַמֶּ֔שֶׂק וְעַל־אַרְבָּעָ֖ה לֹ֣א אֲשִׁיבֶ֑נּוּ עַל־דּוּשָׁ֛ם בַּחֲרֻצ֥וֹת הַבַּרְזֶ֖ל אֶת־הַגִּלְעָֽד׃
For thus saith the LORD: For three transgressions of Damascus, yea, for four, I will not reverse it: because they have threshed Gilead with sledges of iron.
Assarah Perakim L'Ramchal
What is reincarnation and what is intercalation? Reincarnation is from the moment of birth to the moment of death; intercalation can come every "hour", and can leave every "hour". A mitzvah in which the soul is obligated to fulfill happens in a reincarnation, and one that the soul is not obligated to fulfill happens in an intercalation, from the moment is is fulfilled it [the intercalation] is gone. Righteous [people/souls] can reincarnate a thousand [times], evil [people/souls] up to four, as it is written "and to the fourth I will not make her return"(Amos 1:3).