Moses de Leon, Seder Gan Eden, p. 137

Jewish Mysticism
[On the Sabbath eve, the souls of the righteous ascend to the supernal garden of Eden,] and there in the firmament of ‘aravot stands Michael the great prince, and there is an altar before him, and all of the souls of the righteous are offered on that altar, and then, by the sign of the perfumed scent that their actions created in this world, the Holy One, blessed be He, returns his spirit to Him, because by the spirit that goes forth [i.e. the exhalation] they come into this world, and that spirit goes back and returns him to Him, and because of this, men return to their first cause.

Translated by Hartley Lachter