Some Ans. Questions 2014 by -'Abdu'l-Bahá- 1 Para

Thus it is in no wise possible to attain existence through returning: It is as if man, after being freed from the world of the womb, were to return to it. Consider how unfounded the conceptions of the reincarnationists and transmigrationists are! They conceive of the body as a vessel and the spirit as its contents, like water and cup, with the water being emptied from one cup and poured into another. This is indeed a childish notion: They do not reflect deeply enough to realize that the spirit is an entirely incorporeal thing, that it does not enter or exit, and that, at most, it is connected with the body as the sun is with the mirror. If the spirit could indeed traverse all the degrees and attain to essential perfection by repeatedly returning to the material world, then it would have been better if God had prolonged the life of the spirit in this material world in order for it to acquire virtues and perfections, and hence there would be no need for it to taste of the cup of death and enter this life a second time (81:11)

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