Originally Posted by
TofuFighter
Aaaargh. I deliberately avoided making any kind of supposition about reincarnation, and reserved myself to smartaleckyness.
But since you ask... I'm assuming they're being recycled! Souls are issued to the first squillion people/creatures who correctly complete the application form in triplicate, and this form is tacitly accepted as a re-application upon the death of the squillionth (and so forth) person/animal.
If it happens that people/critters find themselves to be soulless, this is more than likely due to clerical errors or automatic disqualification (which i can only speculate might apply to such beings as locusts, goats and people who cut in lines)