7. After the soul has left the body, and it remains spiritless, it is forbidden to leave it unburied, as it is written, "his body shall not remain all night upon the tree, but you shall surely bury him that day" (Devarim 21:23). For a corpse remaining unburied for 24 hours, a day and a night, causes the parts of the Chariot, WHICH IS ALLUDED TO BY THAT MAN, to weaken, and detains the actions of the Holy One, blessed be He, from being carried out. For the Holy One, blessed be He, may have decreed upon him another incarnation at once, on the very day he died, in order to help him. But as long as the body is not buried, the soul does not come before the Holy One, blessed be He, nor can it be in another body in another incarnation, for a soul is not given another body until the first one is buried. This resembles a man whose wife died. He is not qualified to marry another wife before he buries the first one. Hence the Torah said, "His body shall not remain all night upon the tree."
7. בָּתַר דְּנָפְקָא נַפְשָׁא מִן גּוּפָא, וְאִשְׁתְּאַר גּוּפָא בְּלָא רוּחָא, אָסִיר לְמִשְׁבַּק לֵיהּ בְּלָא קְבוּרָתָא, דִּכְתִּיב לֹא תָלִין נִבְלָתוֹ עַל הָעֵץ כִּי קָבֹר תִּקְבְּרֶנוּ בַּיּוֹם הַהוּא. בְּגִין דְּמֵיתָא דְּיִשְׁתָּהֵי כ"ד שָׁעוֹת, דְּאִינּוּן יוֹמַם וָלַיְלָה, בְּלָא קְבוּרָתָא, יָהִיב חַלִישׁוּתָא בְּשַׁיְיפוֹי דִּרְתִיכָא, וּמְעַכֵב עַבִידְתָּא דְקוּדְשָׁא בְּרִיךְ הוּא מלעבד דְּאֶפְשָׁר דְּקוּדְשָׁא בְּרִיךְ הוּא גָּזַר עָלֵיהּ, בְּגִין לְמֵיתֵיהּ בְּגִלְגּוּלָא אָחֳרָא, מִיַּד בְּהַהוּא יוֹמָא דְּאִתְפְּטָר, לְאוֹטָבָא לֵיהּ. וְכָל זִמְנָא דְּלָא אִתְקְבַר גּוּפָא, נִשְׁמְתָא לָאו עָאלַת קָמֵי קוּדְשָׁא בְּרִיךְ הוּא, וְלָא יַכְלָא לְמֶהֱוֵי בְּגוּפָא אָחֳרָא, בְּגִלְגּוּלָא תִּנְיָנָא, דְּלָא יָהֲבִין לְנִשְׁמְתָא גּוּפָא אָחֳרָא, עַד דְּיִתְקְבָר קַדְמָאָה. וְדָא דָּמֵי לְבַר נָשׁ דְּמִיתָא אִתְּתֵיהּ, לָא אִתְחֲזֵי לֵיהּ, לְמֵיסַב אִתְּתָא אָחֳרָא, עַד דְּקָבִיר לְּקַדְמֵיתָא, וּבְגִין דָּא אָמְרָה אוֹרַיְיתָא, לֹא תָלִין נִבְלָתוֹ עַל הָעֵץ.