Sufi Master Younus AlGohar explains the reality of reincarnation in light of spirituality.   The souls used to create the body are called Arzi Arwah (Terrestrial Spirits) and are inserted in the mother. After the demise, the terrestrial spirits remain on earth and are recycled from body to body. This is what they call reincarnation in Hinduism. The celestial souls (Samawi Arwah), on the other hand, return to the higher realms. The celestial souls are held accountable on the Day of Judgement, therefore, they are confined to one body and are not reborn.