When the lion dies, that which has been the separate soul of him is poured back into the mass from which it came--a mass which is at the same time providing the souls for many other lions.

To such a mass we give the name of "group-soul".
To such a group-soul is attached a considerable number of lion bodies--let us say a hundred.

Each of those bodies while it lives has its hundredth part of the group-soul attached to it, and for the time being this is apparently quite separate, so that the lion is as much an individual during his physical life as the man; but he is not a permanent individual.

When he dies the soul of him flows back into the group-soul to which it belongs, and that identical lion-soul cannot be separated again from the group.
A useful analogy may help comprehension.

Imagine the group-soul to be represented by the water in a bucket, and the hundred lion bodies by a hundred tumblers.