Madhvaon Brahma Sūtra 3.1.24

There is only the entering into the body occupied by other souls, in the form of rice, etc., the experiences of that body do not pass on to this soul journeying down from Svarga (and sojourning in them). Therefore the above statements should be understood like the previous texts, viz. “ Having been smoke, he becomes cloud, etc.” (Ch. V. 10.5), explained (already under Sutra 24) ; and in the Kausharava Sruti, this is distinctly declared. “ He who has begun to go down, (first) enters into the inani- mate (motionless) and, without any experience of pain or pleasure therein, continues to travel till he obtains a gross body (for himself), and (then) by means of (that) gross body he becomes subject to the experiences of plea- sure and pain.” The same is said in the Varaha Purana ; “ The embodied soul starting downwards from Svarga goes into the body of rice, etc., belonging to other souls, and not being liable to the experiences of those bodies, in course of time (when he has regularly made his jour- ney), obtains a gross body (of his own).”