Reincarnation is the belief that when one dies, one's body decomposes, but the soul travels to another body. It is a belief that one has lived before and will live again in another body after death. The bodies one passes through need not be human. One may have been a Doberman (dog of German origin) in a past life, and may probably be a little rat in a future life.

From a philosophical point of view, what is it that reincarnates? Presumably, it is the Soul. As per Hinduism, a lifespan on earth is not a discrete one-time event. Rather, it is just one episode in the play. There will be multiple appearances (births) before the soul finally takes leave from the cycle of birth and death. Birth is not just limited to being born as a human; it includes births as animals, plants, even as divinities that rule material nature. The appearance of the soul in any of these forms is called reincarnation. After so many births when the soul is freed from being reincarnated, it is in the state of mukti or liberation. This is the ultimate state.

As the soul moves from one body to another, it carries forward the reactions that it has accumulated by performing various deeds. This can be thought of as a personal account that each soul is associated with, irrespective of the current body. The account would have both the good and bad reactions of past deeds. These reactions are called karma.

Just as the Soul advances through childhood, youth and old age in its physical body, so it advances to another body after death. The wise are not disturbed in mind by this change called death. Just as men cast off worn-out garments and put on new ones, so the infinite, immortal Soul casts off worn-out bodies and enters into new ones.

According to Hinduism the journey of life on earth is a path that takes place over and over again until one attains perfection, or the kingdom of God. This concept is found in the Upanishads, an ancient series of vedic scriptures.

This doctrine states that when the material body dies it returns to the elements of the earth. The soul, however, ascends either into the heavens or into hell according to the sort of actions and behaviors it performed while living on earth. While in these worlds, the soul will either repent for its sins, or learn new lessons that will be of use when it returns to earth. The next body the soul gets is also determined by the state of mind that the being was in at the time of death. This new birth is not only restricted to being re-born as a human being, but also includes animals and plants species. All these creations have lives, and thus souls.

The goal of reincarnation is to attain perfection. That means to go back to Krishna, the Supreme Personality of Godhead.

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