The Spirits' Book
Book Two - The Spirit World
Chapter VII - Return to Physical Life
Union of Body and Soul – Abortion
353. Does a fetus have a soul, considering that the union of the spirit and the body is not fully consummated until birth?
“The spirit who is to animate it exists somehow outside the fetus. Strictly speaking, it has no soul since the incarnation process is in effect, but the soul is linked to the body that it is about to have.”