Musar su Salmi 31:6

For this reason Rav Hamnuna the Elder was accustomed to pay his workers their wages the moment they finished their tasks, saying to them, “Take back your soul that you deposited with me.” Even if the worker said to him, “Let it remain in your safekeeping,” he would refuse, saying, “It is not fitting that you should deposit even your body in my care, let alone your soul. This deposit should only be left in the care of the Holy One Blessed is He, as it is written, ‘Into Your hand I commit my spirit’ (Tehillim 31:6).”

According to the Rekanati even the prohibition to take the garments of a widow as a pledge for a loan (24,17) contains an allusion to transmigration of souls. He sees in the prohibition a device by the Torah not to subject the widow to two painful experiences, the loss of her husband and the loss of her garments. In order to understand how this alludes to transmigration of souls we need to refer to a similarly worded verse in Exodus 22,25: אם חבול תחבול שלמת רעך עד בא השמש תשיבנו לו, "If you have occasion to take your fellow man's garment as a pledge, you must return it to him by sunset." This verse alludes to the mystical dimension called סוד העבור. Kabbalists see in it a reference to the soul which has to return to the Celestial Spheres every night, a concept we are familiar with from our nightly payer המפיל in which we consign our soul to G–d till the following morning. The widow consigning her garment (="soul") to a creditor therefore is punished every night on two counts, her soul suffers its second reincarnation. A widow is metaphor for a soul which has been consigned to a second round of life on earth already. The lender must not become the cause of her having to live a third round on earth. Transgressing the physical commandment described here results in psychic harm to the soul of the person against whom one has sinned.

אם חבול תחבול (Exodus 22,25). The plain meaning of this legislation is clear, i.e. that when the owner of the pledge needs the object taken from him as a pledge he must not be denied its use. The Rekanati explains that the reason the Torah refers to עד בא השמש, is that the attribute of Justice is especially active at night, and the lender is more likely to be subject to it if he has not returned the garment to its owner for use during that period. Our Rabbis add another important thought pertaining to the סוד, the mystical dimension, underlying this, such as considerations of when to institute a leap year. They say that the verse refers to man's soul, which is returned to G–d nightly, as we say in the אדון עולם prayer: בידו אפקיד רוחי. The Torah also contains a hint of this when it says (Deut 24,17) that the garment of a widow must not be taken as a pledge at all. This is so that she does not suffer a צרה twice (See Rekanati).