Rashi on Leviticus 11:43/רש"י על ויקרא י״א:מ״ג

1אל תשקצו YE SHALL NOT MAKE [YOUR SOULS] ABOMINABLE, by eating these (Meilah 16b): this must be the meaning, because you see it is written “[ye shall not make] your souls [abominable]” and no soiling of the soul arises from touching these creatures. And similarly the words (v. 44) “neither shall ye defile [your souls]” mean: by eating them.

2ונטמתם בם THAT YE SHOULD BE DEFILED THEREBY — If you become defiled thereby on earth I will treat you as defiled in the world-to-come and in the heavenly academy (cf. Yoma 39a).