Musar do Izajasza 27:13

There are other groups that do not have a share in the world to come: And they are the group of the enemies of the Lord, may He be blessed; the group of the destroyers of the vineyard of the Lord; and the group of the ones inflicting fear in the land of the living. Behold we will present their content and the proof of their punishment explicit in the Torah:
For the group of the enemies of Lord will be lost from the world to come, as it is stated (Deuteronomy 7:10), “But who requites with destruction those who hate Him to his face - never slow with those who hate Him, but requiting them to his face.” Its explanation is that he repays the reward of the commandments fulfilled by those that hate Him, in this world - in order to destroy them from [getting to] the world to come. And its Targum (translation by Onkelos) is, “And He repays those that hate Him the good that they do in front of Him, in their lives, to destroy them. And David said (Psalms 37:20), “But the evildoers shall be lost, and the enemies of the Lord shall be like heavy sheep, completely consumed in smoke.” And he mentioned the expression, “loss,” with the evildoers, as it is [used] for distress and exile - as the matter that is stated (Isaiah 27:13), “the lost who are in the land of Assyria and the expelled, etc.”; (Jeremiah 50:6), “My people were lost sheep”; [and] (Psalms 119:176), “I have strayed like a lost sheep” - and it is also [used] for death, as the matter that is stated (Psalms 119:92), “I would have been lost in my affliction”; (Esther 8:6) “at the loss of my kindred”; [and] (Leviticus 23:30) “and I will cause that soul to be lost” - meaning excision from this world. For evildoers are punished with difficulties and afflictions or with death, and they are also punished with the judgement for their deeds in the world to come. But [David] compared the enemies of the Lord to the meat of sheep, as it will become coals. Therefore, it will be “completely consumed in smoke.” Just like the fat of sheep is consumed in smoke, so too will the enemies of the Lord be consumed. For their souls will be consumed and lost from the world to come. And it is stated (Exodus 20:5), “visiting the guilt of the parents upon the children, upon the third and upon the fourth generations of those who hate Me.”

These "souls" are the ones who have become elevated through the sacrifices offered in our world, (at the time the Temple stood) as students of the Kabbalah will be quick to appreciate. These Kabbalists are aware that the spiritual part of man, commonly known as "soul," exists on five different levels. These levels known in ascending order as נפש, רוח, נשמה, חיה and יחידה. The נפש level we experience on ראש חודש and חול המועד, the רוח level on festivals; the נשמה level on the Day of Atonement, the level חיה every Sabbath. The highest level, that of יחידה we will only experience in the World to Come. The additional sacrifices, called מוספים, which are offered on all the days we have just mentioned, represent the completion of judgment, whereas the daily קרבן תמיד represents the commencement of the judgment process. The קרבן מוסף on שבת consists of two sheep because there are two aspects to the Sabbath the negative as well as the positive commandments. Our sages have called this זכור ושמור בדבור אחד, i.e. that the legislation of the Sabbath in its dual form was expressed in the same words at the time the Ten Commandments were given to the Jewish people. We may also view this phenomenon of the dual nature of the Sabbath as referring respectively to the Sabbath in our world and the Sabbath in the World to Come. In this latter "world" the Sabbath is ever-present, or “שכולו שבת,” in the words of our sages. The Torah next discusses the commandment of blowing the Shofar on New Year's Day, something which is designed to confuse Satan, our accuser. At the appropriate time in the future G–d will slaughter Satan, the Angel of Death. The prophet Isaiah (27,13) describes that time as: "On that day a great ram's horn shall be sounded."

When the prophet Isaiah 27,13 speaks about "that day when a great ram's horn will be sounded to signal the ingathering of the strayed ones in the land of Assyria and the expelled ones in the land of Egypt who will come and worship the Lord on the Holy Mount in Jerusalem," he refers to this reunification of the souls that have been scattered. Our daily prayer: תקע בשופר גדול … וקבץ נדחינו, also has in mind those souls that have been dispersed. The same is true of the prayer on the festivals in which we mention that we have been scattered on account of our sins, etc. There too, we pray not just for the return to Jerusalem of Jewish bodies, but for the return to their origin of those souls that have been forced to endure a second or third round of life in this world. The major thrust of these prayers is for the welfare of our souls. There are many aspects to this transmigration of souls.