A text of Tibetan Buddhism describes the time of death as a unique opportunity for spiritual liberation from the cycles of death and rebirth and a period that determines our next incarnation.
Whether or not we believe in survival of consciousness after death, reincarnation, and karma, it has very serious implications for our behavior.
The beliefs concerning reincarnation have great ethical impact on human life and our relationship to the world.
Many cultures have independently developed a belief system in reincarnation that includes return of the unit of consciousness to another physical lifetime on Earth.
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