If we say that this reincarnation is for acquiring perfections so that matter may become refined and delicate, and that the light of the spirit may be manifest in it with the greatest perfection, this also is mere imagination. For, even supposing we believe in this argument, still change of nature is impossible through renewal and return. The essence of imperfection, by returning, does not become the reality of perfection; complete darkness, by returning, does not become the source of light; the essence of weakness is not transformed into power and might by returning, and an earthly nature does not become a heavenly reality. The tree of Zaqqum, I no matter how frequently it may come back, will not bring forth sweet fruit, and the good tree, no matter how often it may return, will not bear a bitter fruit. Therefore, it is evident that returning and coming back to the material world does not become the cause of perfection. This theory has no proofs nor evidences; it is simply an idea. No, in reality the cause of acquiring perfections is the bounty of God (285:1)

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