My inorganic chemistry textbook1 says:
Cupellation is a process, where crude gold is taken in a small bowl called cupell and melted in the presence of air. Due to high oxygen affinity of $\ce{Pb}$, it is converted to $\ce{PbO}$ (volatile) and escapes from the system.
Now, the affinity for sulphur and lead is explained by HSAB (soft acid-soft base). But how to account for the affinity of oxygen (hard base) and lead (soft acid)?
References
- Guha, Sudarsan. Concise Inorganic Chemistry for JEE (Main and Advanced). 4th ed., Wiley India Pvt. Ltd., 2017.