How Does the Soul Reincarnate?
After death, a few souls merge into Brahman and do not take rebirth. They attain liberation mokha. Other souls, based on their karma, either take birth again on Earth as insects, birds, animals, trees, etc., or they attain paralokas like swarga and naraka.
However, swarga and narakal are not permanent abodes. Once the results of their past karmas are fully experienced—whether as pleasure or suffering—they must return to Earth. Only those who attain moksha are freed from this cycle and do not return.
When returning to Earth, the soul first enters akasha element, then moves into vayu, then into the clouds, and reaches Earth through rain. Once on Earth, it enters plants, then enters grains and other food. When consumed, it enters the human body and integrates into the sapta dhātus (seven bodily elements), particularly virya (semen). When this virya unites with an ovum, a new embryo forms, and the soul enters it, taking birth again.
The experiences in heaven and hell do not erase all past karmas. Whatever remains must be experienced on earth, and new karmas will be performed based on vasanas. This cycle continues until moksha is attained.
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