According to Bhagavad Gita, a soul reincarnates again and again on earth until it becomes perfect and reunites with its source. During this process the soul enters into many bodies, assumes many forms and passes through many births and deaths.

According to Bhagavad Gita, a being has to live many lives and experiences before it attains perfection and Goes back to home, Back to Godhead.

At the time of death, the physical body return to the elements of the earth. Part of it accompanies the soul to the next world. Depending on the nature of their Past karma the Jivas (living being) Get new body in next life. The spirit in it’s core stays in these worlds until the fruits of it’s actions are are fully exhausted. The repeated cycle of birth and death continues until one completely gets rid of reaction of all good and bad karma and surrenders to Supreme Lord.

Vedas speaks of the existence of multiple heavens above and hells below. Hell is not a permanent place but a consequence of action before they are reborn all over again.

The Hindu concept of reincarnation is based upon the logical notion that life on earth did not emerge suddenly, but evolved gradually, involving vast time and multitude of beings. Life is considered a cyclical.