User blog comment:Mohrpheus/Spiritual Imbalance in Bleach - The End of the World?!/@comment-664010-20100901033811/@comment-1268838-20100901034330

They definitely don't lose them when they go to Soul Society, but they apparently do when they reincarnate in the Human World. Now that I think about it, I can't remember where exactly reincarnation is mentioned in the manga.