Regarding these types of gilgulim or any soul that is judged in the heavenly court, someone goes before him continuously announcing his gilgul or punishment, never leaving him. There is also one 'enforcer' assigned to him, punishing him as is fitting. For example, in the case of one who reincarnates into water, the enforcer stands over him continuously, constantly lowering him into the water for the duration of allotted time.

The enforcer stands over him continuously, constantly lowering him into the water for the duration of allotted time.

As well, for the majority of reincarnations or punishments mentioned, there is a court before him during the period of the gilgul or punishment, judging him, changing his punishment from time-to-time according to what is fitting for him.

(Shmuel said: I found another collection of writings of those close [to the Arizal], and even though within them are words of the Rav, it seems that they are not from the mouth of my teacher, the Rav - 'the great feeder of all', as he [the author] wrote. Nevertheless, I will present them. This is what I found in the book of HaRav Eliezer HaLevi, though in my humble opinion without doubt they are not from my teacher.)

One who has relations with an animal reincarnates as a bat. One who has relations with nidah [a menstruant] reincarnates into a female gentile; with a married woman into a male donkey; with his mother, into a female donkey.

One who commits homosexuality reincarnates into a coney or a rabbit, depending upon whether he was the one committing the act or to whom it occurred.

One who has relations with his daughter-in-law reincarnates into a mule; with a non-Jew, into a female Jewish prostitute; with one’s step-mother, into a camel; with one’s sister-in-law (brother’s wife), into a male mule; with one’s sister through his father or his mother, into a chasidah [a stork], and his companions will kill him. This is the secret of the verse, "If a man takes his sister through his father or his mother... it is a chesed." (Vayikra 20:17) [similar to the Hebrew word for stork]. It is the same for one who has relations with his mother-in-law.

One who constantly looks at those forbidden to him and gazes at them will reincarnate into a white vulture

One who lies with a domesticated animal, a wild animal, or a bird, reincarnates as a raven. One who constantly looks at those forbidden to him and gazes at them will reincarnate into 'ra'ah' [a white vulture] - who can ro-eh [see] the farthest of all birds. All of this is only when he has not done teshuvah.

(Shmuel said: This is the correct location for another introduction that I already wrote about in Sha’ar Ma’amrei Chazal regarding the reward for the righteous and 'chibut hakever' [the cleansing of the grave].)

[Translation and commentary by Perets Auerbach.]