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Reincarnation is, basically, a Hindu belief. It means taking birth again after the death of the existing body. Another important element of this belief is that a living being comprises a soul and a body.

While the body is mortal, the soul is immortal. It keeps changing the new body forms just like a human being keeps discarding the old clothes after they wear out and getting the new ones.
The quality of life after each new birth depends upon the quality of actions of the individual in his previous birth.

Although the soul is immortal, it has to take a living form to square off the accounts of its actions, whether good or bad in the existing life. According to Buddhists, if a soul takes certain spiritual path through the body, its karmic account can be squared off and it attains nirvana, which means freedom from the cycle of birth and death or reincarnation.

Dr. Ian Stevenson, former head of the Department of Psychiatry at the University of Virginia, USA, has studied over 3,000 cases to prove the truth of reincarnation.