The Bible rejects reincarnation. Hebrews 9:27 clearly declares that “It is appointed for a man once to die, and then the judgment”
The Scriptures tell us that at death the believer goes to be with Jesus in heaven:
I am torn between the two: I desire to depart and be with Christ, which is better by far; but it is more necessary for you that I remain in the body.(Phil 1:23)
We live by faith, not by sight. We are confident, I say, and would prefer to be away from the body and at home with the Lord. So we make it our goal to please him, whether we are at home in the body or away from it. For we must all appear before the judgment seat of Christ, that each one may receive what is due to him for the things done while in the body, whether good or bad.(2 Cor. 5:7-10),
The theory of reincarnation teaches that at the death of the body, the soul passes into the bodies of a series of other creatures (either humans or lower animals) until the soul is purified from sin. This doctrine came from the religions of the East and has been adopted by a number of cults in recent centuries. Reincarnation is also a prominent element of New Age religion.
In parts of the world where people base their world and life view on pantheism and reincarnation, people tend to be fatalistic. Belief in reincarnation often rationalizes selfishness and hard-heartedness. In such places a person’s status is often determined by birth. If someone is born into a poor family in a disrespected class, people assume an accumulated burden of “karma” caused him/her to be born that way. If a poor mother and her child are starving or stricken with disease, people tend think their present condition is the result of evil deeds in past lives.
The Bible emphatically declares it is unnecessary for us to return to earth in reincarnated form to atone for our sins, Jesus’ death on the cross has purchased our forgiveness (1 John 2:1,2). Believers will be raised with a glorified body like that of their Lord (Romans 8:29; 1 Corinthians 15:35-54; Philippians 3:20,21; and 1 John 3:2)