This work explores the universal concept of reincarnation, defining it as the repeated embodiment of the soul across multiple lifetimes to achieve spiritual evolution. The author traces this doctrine from primitive races through ancient Egypt, Chaldea, China, the Druids, Greece, Rome, Judaism, and Christianity, emphasizing India as its primary historical home. Atkinson argues that the soul is an indestructible entity that persists through death, gathering the essence of its past experiences to form its current character and personality.
A central problem posed in the text is the apparent inequality and injustice of human life on earth, such as birth into poverty, suffering, or genius without apparent cause. The author addresses this by contrasting the theory of special creation with the doctrine of reincarnation and karma. He contends that reincarnation offers the only logical framework to justify cosmic justice, asserting that every individual reaps the exact consequences of their past actions and thoughts.
The argument develops by examining the mechanics of the soul's journey, including the period of rest and purification between incarnations, often compared to a state of spiritual assimilation. Atkinson details various philosophical systems from India, such as the Vaisheshika, Sankhya, Yoga, Vedanta, and Buddhistic schools, showing how each interprets the relationship between the individual soul and the absolute reality. These systems share the core premise that material life is an illusion to be transcended through spiritual unfoldment.
In exploring the modern West, the text highlights the resurgence of interest in occultism, theosophy, and eastern philosophies. It addresses common objections to reincarnation, such as the lack of conscious memory of past lives and the misconception of animal transmigration. The author compares these ideas with orthodox theological views on the soul, arguing that pre-existence and rebirth offer a more coherent explanation for innate talents and youthful genius.
The concept of karma is introduced as the twin truth to reincarnation, operating as an exact law of cause and effect rather than a system of arbitrary divine rewards and punishments. The text concludes by suggesting that the soul is on an inevitable upward path toward divine unity, where fear is replaced by the understanding that the universe is governed by immutable law and ultimate justice.