Hindu philosophy states that the lives and reincarnation that humans go through is dictated according to the two cycles of Karma (deeds) and athma(soul).
Hindu philosophy defines the soul as an indestructible form which changes its state or body the way a human may change their clothes after they have outlived their usefulness.
The concept differs vastly from that of Christians who see it only through the resurrection of the Christ.
The Hindus state that the soul can take any form, whether man, woman or animal. The deeds one does in one's present life, or karma, will dictate what happens to someone in the next life.
Several Hindu scriptures talk about past lives reincarnation. Most notable among these is the Bhrigu Sanhita, which supposedly held an accounting of all past and future births for souls then currently living. It's unfortunate, then, that the scripture was lost over time.
A proponent of modern rebirth has been Dr. Ian Stevenson, who has collected much information on this subject. Science in general still frowns on the concept of rebirth as valid, so it can't be said that modern science supports this collection of "scientific information" on reincarnation theory. Nonetheless, Stevenson's work is the most famous and well documented, not least because Dr. Stevenson was a psychiatrist with a degree in medicine.
Unlike all other psychotherapists, Stevenson's theory is not based on the common concept of hypnosis or trance. It is based purely on the things that children spontaneously recollect about their past lives.
One of the well known incidence of past recollection is that of a young boy of 6 years from a tiny village in Punjab who claimed himself to have been someone called Satnam Singh.
The young boy claimed that he lived in the village of Chakkchela, though in his present life he had no sense about that place for he had never visited there or had any source of information in any way or the other. He could describe the place with an alarming sense of clarity.
The family tried to dissuade this, but the boy nonetheless continued to claim that he was this man, and even reveal the name of the man's father. He said that he had been killed in a motorcycle accident on his way home from school.
After an investigation was carried out for his information he provided,it was proved to be right and each respective points matched.His name of Satnam singh matched and his claims of road accident was found true. Other claims he made about himself were also detected as correct. However what was truly amazing was when his handwriting matched with that of Satnam singh's written works found in his native place.
Another popular account of past lives reincarnation from the Stevenson collection was that of Swarnalata, a girl of 3 years who remembered her past life as that of a young woman named Biya Pathak.
The little girl minutely described the house that she had lived in and took her own father to the property when they were out one day. The child said that she had lived there and that a better cup of tea was to be had in that house than they could get on the road.
The major turning point was when she called out Biya's brother by his pet name out of a crowd of 9 people.
Stevenson lists dozens of these cases in his data, and also states that in some cases, when there has been a physical trauma in the last life, it can manifest in the form of a birthmark in the next life.
One such instance is that of a man from Thailand who recalled himself as his own maternal uncle. He claimed that he got his scar on his head due to the mark of accident he received in his past life. Investigations revealed that his uncle had indeed been killed with a knife in the same place.
Another case from Stevenson's files was very astonishing as well; with that, a little boy claimed that he was a man named MahaRam; MahaRam had been shot and killed at very close range, in the chest. What was amazing was that this young boy displayed birthmarks on his chest that looked like gunshot wound scars.
The "father" of modern past life regression, Dr. Brian Weiss, supports the concept of rebirth as a plausible one, and so do many other prominent authorities in the field of psychology and psychiatry. Even so, science itself remains very skeptical about the concept of past life rebirth.
Nonetheless, it's also worth noting that when many people undergo a few sessions of past life regression therapy, they experience the sudden disappearance of phobias and fears they've had their entire lives.
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