In the scientific sense, sort of. Energy cannot be created or destroyed. Technically we're one big circular, interlocked system. Even when we die, our bodies become food for the soil which in turn feeds the grass that feeds the prey that feeds the predators and so on. No one is ever truly gone from our world. However, I don't believe that the human soul is reborn into another being. I don't care much for its implications either--like the Calvinists' twisted predestination, some Hindu sects have used reincarnation and karma as a way to justify their mistreatment of the poor and suffering. Look at India's old caste system. Dismissing human suffering as merely the natural karma of decisions they made in a past life is akin to Calvinists dismissing it on the grounds of "who cares? God destined them for Hell anyway." I'm Eastern Orthodox and we tend to leave the afterlife blank. We don't speculate much on it or try to define it, which is one of the reasons why prayer for the dead is so important to us. However, we do believe that at the end of the world the dead will all be resurrected like Christ was.