Musar for Eruvin 37:24

And if a man wishes to cleave to this trait of savlanuth, let him reflect always on the punishment for sins in Gehinnom and through gilgul [metempsychosis]. As Chazal have said (Eruvin 19a) on Psalms 84:7: "ovrei be'emek habacha mayan yeshituhu": "Ovrei" — these are the transgressors [ovrim] of the L-rd's will; "emek" — Gehinnom is deepened [ma'amikim] for them; "habacha" — they cry [bochim] and shed tears as the well of Shitin [mayan shel shitin (into which the remainder of the alter libations was poured)]." And it is known that the fire of the first level of Gehinnom is sixty times more intense than ours; of the second level, sixty times more intense than that of the first level. And thus the punishment redoubles itself in all the [succeeding] levels. And Ramban has already written in Sha'ar Hagmul that one moment in Gehinnom is more excruciating than all the afflictions of Iyyov all of his days. And it is also known that the punishment of gilgul is more excruciating than the punishment of Gehinnom.