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The word "reincarnation" derives from Latin, literally meaning, "entering the flesh again". Reincarnation is believed to occur when the soul or spirit, after the death of the body, comes back to life in a newborn body. This doctrine is a central tenet within the majority of Indian religious traditions, such as Hinduism, Jainism, and Sikhism; the Buddhist concept of rebirth is also often referred to as reincarnation. The idea was also fundamental to some Greek philosophers and religions as well as other religions, such as Druidism, and later on, Spiritism, and Eckankar. Although the majority of sects within Judaism, Christianity and Islam do not believe that individuals reincarnate, particular groups within these religions do refer to reincarnation; these groups include the mainstream historical and contemporary followers of Kabbalah, the Cathars, the Alawi, the Druze and the Rosicrucians. The historical relations between these sects and the beliefs about reincarnation that were characteristic of the Neoplatonism, Hermeticism, Manicheanism and Gnosticism of the Roman era, as well as the Indian religions, is unclear.

Past life regression is mentioned in the Upanishads of ancient India, but is discussed in greater detail in the Yoga Sutras of Patañjali. Writing during the second century BCE, the Hindu scholar Patañjali discussed the soul being burdened with an accumulation of impressions that were part of the karma from previous lives. Patañjali called the process of past life regression, prati-prasav (literally "reverse birthing"), and involved addressing current problems through memories of past lives. Prati-prasav is used today as a practice in some types of yoga. In the religious mythology of China, souls are prevented from remembering their past lives by the deity Meng Po, also known as the "Lady of Forgetfullness", who gives them a bittersweet drink that erases all memories before they climb the wheel of reincarnation.

Past life regression is a technique that uses hypnosis to recover what practitioners believe are memories of past lives or incarnations, though others regard them as fantasies or delusions. Past life regression is typically undertaken either in pursuit of a spiritual experience, or in a psychotherapeutic setting. Most advocates loosely adhere to beliefs about reincarnation, though religious traditions that incorporate reincarnation generally do not include the idea of repressed memories of past lives.

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