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

But you have asked me for proofs and arguments of the impossibility of reincarnation, and we must therefore explain the reasons for its impossibility. The first proof is that the outward is the expression of the inward: The earthly realm is the mirror of the heavenly Kingdom, and the material world is in accordance with the spiritual world. Now observe that in the sensible world the divine appearances are not repeated, for no created thing can be identical with another in every way. The sign of Divine Unity is present and visible in all things. If all the granaries of the world were filled with grain, you would be hard-pressed to find two grains that are absolutely identical and indistinguishable in every respect: Some difference or distinction is bound to remain between them. Now, as the proof of the Divine Unity exists within all things, and the oneness and singleness of God is visible in the realities of all beings, the recurrence of the same divine appearance is in no wise possible. Therefore reincarnation, which is the repeated manifestation in this world of the same spirit with its former essence and conditions, would be the selfsame appearance and is thus impossible. And since the recurrence of the same divine appearance is impossible for material beings, the repeated assumption of the same station, whether on the arc of descent or on the arc of ascent, is likewise impossible for spiritual beings, for the material world corresponds to the spiritual world (81:6)

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