法苑珠林 57.10

57.10

又成實論云。若人負債不償墮牛羊麞鹿驢馬等中償其宿債。

Also, the Tattvasiddhi-śāstra states: If a person owes a debt and does not repay it, he will fall among cattle, sheep, roe deer, stags, donkeys, horses, and the like to repay his past debt.