Source: Baldur's Gate - Descent into Avernus
Wondrous item, uncommon
Soul coins are about 5 inches across and about an inch thick, minted from infernal iron. Each coin weighs one-third of a pound, and is inscribed with Infernal writing and a spell that magically binds a single soul to the coin. Because each soul coin has a unique soul trapped within it, each has a story. A creature might have been imprisoned as a result of defaulting on a deal, while another might be the victim of a night hag's curse.
Carrying Soul Coins. To hold a soul coin is to feel the soul bound within it — overcome with rage or fraught with despair.
An evil creature can carry as many soul coins as it wishes (up to its maximum weight allowance). A nonevil creature can carry a number of soul coins equal to or less than its Constitution modifier without penalty. A non-evil creature carrying a number of soul coins greater than its Constitution modifier has disadvantage on its attack rolls, ability checks, and saving throws.
Using a Soul Coin. A soul coin has 3 charges. A creature carrying the coin can use its action to expend 1 charge from a soul coin and use it to do one of the following:
Freeing a Soul. Casting a spell that removes a curse on a soul coin frees the soul trapped within it, as does expending all of the coin's charges. The coin itself rusts from within and is destroyed once the soul is released. A freed soul travels to the realm of the god it served or the outer plane most closely tied to its alignment (DM's choice). The souls of lawful evil creatures released from soul coins typically emerge from the River Styx as lemure devils.
A soul can also be freed by destroying the coin that contains it. A soul coin has AC 19, 1 hit point for each charge it has remaining, and immunity to all damage except that which is dealt by a hellfire weapon (BG:DA, page 223) or an infernal war machine's furnace (BG:DA, page 217).
Freeing a soul from a soul coin is considered a good act, even if the soul belongs to an evil creature.
Hellish Currency. Soul coins are a currency of the Nine Hells and are highly valued by devils. The coins are used among the infernal hierarchy to barter for favors, bribe the unwilling. and reward the faithful for services rendered.
Soul coins are created by Mammon and his greater devils on Minauros, the third layer of the Nine Hells, in a vast chamber where the captured souls of evil mortals are bound into the coins. These coins are then distributed throughout the Nine Hells to be used for goods and services, infernal deals, dark bargains, and bribes.