Acharya Prashant addresses the concept of reincarnation, explaining that the entity which is eternal, unborn, and undying has no connection to the physical body. He states that the body is material, and anything that enters or leaves it, such as air or food, is also material. These material things have no spiritual significance and lack continuity after death. Therefore, the idea of something entering the body, leaving it upon death, and then entering another body is a flawed concept. All things related to the body are physical and perishable. The speaker clarifies that what people consider their identity—their personality, their ego-sense, their 'I'—does not survive death. He gives an example: if a person's sweat falls on the ground, the sweat might remain for a while after the person's death, but it contains nothing of their personality. The 'I' that says 'I am so-and-so' is extinguished with the body. There is nothing of the specific individual that carries forward. True spirituality, as taught in the Upanishads, describes the Self (Atma) as the ultimate truth, which is formless, infinite, and non-dual. It does not travel from one body to another. The popular belief in a soul that reincarnates is a superstition born from a lack of both scientific and spiritual understanding. This ignorance creates a market for false gurus who exploit these beliefs for their own gain, often by claiming to remember their past lives, a claim that is unverifiable and serves their ego. Acharya Prashant explains that the concept of reincarnation is a cheap alternative to true understanding, which requires effort and courage. People prefer superstition because it allows them to avoid responsibility for their actions. He reinterprets the law of karma, stating its effects are immediate, not postponed to a future life. The consequence of a bad action is the state of being bad itself, which is instant suffering for the mind. Postponing consequences is a trick of the mind to continue its ways. All memories are physical, stored in the brain, and perish with it. The way out of this delusion is to have a scientific view of the world and a spiritual view of the self, by studying the highest scriptures like the Upanishads. One should start with the assumption that their actions are likely flawed and must be examined with intelligence and attention.