9 I shall explain to you also how it is that the soul is transfused into five bodies. First of all, in this process some small portion of it is purified; and then it is transfused into the body of a dog, or a camel, or some other animal. But if the soul has been guilty of homicide, it is translated into the body of the celephi; and if it has been found to have engaged in cutting; it is made to pass into the body of the dumb. Now these are the designations of the soul—namely, intelligence, reflection, prudence, consideration, reasoning. Moreover, the reapers who reap are likened to the princes who have been in darkness from the beginning, since they consumed somewhat of the panoply of the first man.
On this account there is a necessity for these to be translated into hay, or beans, or barley, or grain, or vegetables, in order that in these forms they, in like manner, may be reaped and cut. And again, if any one eats bread, he must needs also become bread and be eaten. If one kills a chicken, he will be a chicken himself. If one kills a mouse, he will also become a mouse himself. If, again, one is wealthy in this world, it is necessary that, on quitting the tabernacle of his body, he should be made to pass into the body of a beggar, so as to go about asking alms, and thereafter he shall depart into everlasting punishment.
Moreover, as this body pertains to the princes and to matter, it is necessary that he who plants a persea should pass though many bodies until that persea is prostrated. And if one builds a house for himself, he will be divided and scattered among all the bodies. If one bathes in water, he freezes his soul; and if one refuses to give pious regard to his elect, he will be punished through the generations, and will be translated into the bodies of catechumens, until he render many tributes of piety; and for this reason they offer to the elect whatever is best in their meats.
And when they are about to eat bread, they offer up prayer first of all, addressing themselves in these terms to the bread: “I have neither reaped you, norground you, nor pressed you, nor cast you into the baking-vessel; but another has done these things, and brought you to me, and I have eaten you without fault.” And when he has uttered these things to himself, he says to the catechumen, “I have prayed for you;”and in this manner that person then takes his departure. For, as I remarked to you a little before, if any one reaps, he will be reaped; and so, too, if one casts grain into the mill, he will be cast in himself in like manner, or if he kneads he will be kneaded, or if he bakes he will be baked; and for this reason they are interdicted from doing any such work.
Moreover, there are certain other worlds on which the luminaries rise when they have set on our world. And if a person walks upon the ground here, he injures the earth; and if he moves his hand, he injures the air; for the air is the soul (life) of men and living creatures, both fowl, and fish, and creeping thing. And as to every one existing in this world, I have told you that this body of his does not pertain to God, but to matter, and is itself darkness, and consequently it must needs be cast in darkness.
Source: Acts of the Disputation with the Heresiarch Manes (New Advent)