The author presents a coherent theory and explanation of reincarnation with reasoning, available research and scriptural evidence. The author also describes certain fundamentals of life, the nature of soul, the role of desire and mind in our destiny, proof of reincarnation and the process and significance of reincarnation along with illustrative tales from scriptures. "As the embodied soul continually passes in this body from boyhood to youth and then to old age, the soul similarly passes into another body at death." The bodily changes from birth to death can be seen but the movement of the soul into another body after death cannot be perceived. When the soul sheds the physical body at death, he is carried by the subtle body consisting of mind, intelligence and false ego into a new body which gradually develops and thus the person takes birth again. The person remains unchanged. The soul is an eternal individual person and the bodily changes do not pertain to him. Under no conditions or circumstances can the living being be annihilated or transformed.