http://www.swami-krishnananda.org/bs_3/bs_3-1-insy.html
Adhikaranas IV, V, and VI: (Sutras 22; 23; and 24 to 27) teach that the subtle bodies of the souls descending from the Chandraloka through the ether, air, etc., do not become identical with ether, air, etc., but only live there; that they descend in a short time. On entering into a corn or a plant the soul remains merely in contact with it which is already animated by another soul. The soul after having entered into a corn or a plant, gets connected with him who eats the corn or fruit of the plant and performs the act of copulation. The soul remains with him till he enters into the mother's womb with the seminal fluid injected. The soul ultimately enters the mother's womb and is brought forth as a child.
