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Soul Coins: A Treatise covers the origin and use of Soul Coins.
The red leather cover of this manuscript is stamped with a grotesque sigil bearing resemblance to a screaming face.
Properties
Books
Rarity: Common
Weight: 0.5 kg / 1 lb
Price: 14 gp 
UID
BOOK_GEN_Planes_SoulCoinsTreatiseUUID
97423da0-582b-42e3-90ed-ee219afed495
Where to find
- In the storage room of Emerald Grove X: 210 Y: 578
- Found by reading Stone Tablets in the Enclave Library X: -442 Y: 40
- Bookshelf in the Defiled Temple
- Bookshelf in Arfur's Basement
Text
[Academic Disclosure: This research was funded independently and conducted at a site in Avernus, the first plane of the Nine Hells. 
Candlekeep does not encourage or promote the entrapment of mortal souls.]
Soul coins, as a concept, are one of merciless simplicity. The sum of personal and magical essence - the soul - is bound into a minted piece of infernal iron and used as currency by devils and their cohort.
They are frequently traded, for their value can purchase mercenaries, magical items, and even fuel the strange engines in the Hells. However, there is a fascinating culture surrounding soul coins as well. I spoke to a devil who admitted she has one coin that she will never sell, for it was the bargain that got her promoted out of lemure status.
She connected me to a half-elf warlock who had promised his soul to a coin after death. I was able to look at his contract, which is reproduced below:
[The next fifty pages appear to be a painstakingly written legal document in Infernal, with a headache-inducing number of footnotes.]