Satguru Bodhinatha Veylanswami reads from Lesson 33 of the Himalayan Academy publication "Path To Siva," explaining Reincarnation. In essence, it is the cycle of birth, death and rebirth. In each life, we drop off the physical body and take birth in a new physical body in order to continue our evolution until we realise God/attain moksha. In order to achieve liberation from rebirth, all karmas must be resolved; dharma must be well fulfilled and God realisation must be attained.