The concept of re-incarnation and re-birth is dealt with in countless times in the Hindu scriptures. The various upanishads like Taittreeya and Manduka and verious other Brahmanas dwell heavily upon these areas. The philosophy of Dvaita and Advaita is based heavily on the concept of re-incarnations and re-birth. Dvaita concept says that there is a strict distinction between God and the individual living beings (jivas). Souls are not 'created' by God but do nonetheless depend on him for their existence. The Advaita concept on the other hand says that both are one and the same. Adi Shankaracharya was the propounder of this princile and He wrote commentaries on the Prasthana Trayi. A famous quote from Vivekacutamani, one of his Prakarana granthas (philosophical treatises) that succinctly summarises his philosophy is Brahma satyam jagat mithyā, jīvo brahmaiva nāparah — Brahman is the only truth, the world is illusion, and there is ultimately no difference between Brahman and individual self Not only did the Vedic culture believed in it, the Egyptians, Mesopotamians, Incas,were aware of this concept of re-birth and had many rituals and practices for that. Now my question, is there a distinction between re-incarnation and re-birth