1. In the ultimate sense, reincarnation is impossible. ²There is no past or future, and the idea of birth into a body has no meaning either once or many times. ³Reincarnation cannot, then, be true in any real sense. ⁴Our only question should be, “Is the concept helpful?” ⁵And that depends, of course, on what it is used for. ⁶If it is used to strengthen the recognition of the eternal nature of life, it is helpful indeed. ⁷Is any other question about it really useful in lighting up the way? ⁸Like many other beliefs, it can be bitterly misused. ⁹At least, such misuse offers preoccupation and perhaps pride in the past. ¹⁰At worst, it induces inertia in the present. ¹¹In between, many kinds of folly are possible.

2. Reincarnation would not, under any circumstances, be the problem to be dealt with now. ²If it were responsible for some of the difficulties the individual faces now, his task would still be only to escape from them now. ³If he is laying the groundwork for a future life, he can still work out his salvation only now. ⁴To some, there may be comfort in the concept, and if it heartens them its value is self-evident. ⁵It is certain, however, that the way to salvation can be found by those who believe in reincarnation and by those who do not. ⁶The idea cannot, therefore, be regarded as essential to the curriculum. ⁷There is always some risk in seeing the present in terms of the past. ⁸There is always some good in any thought which strengthens the idea that life and the body are not the same.

3. For our purposes, it would not be helpful to take any definite stand on reincarnation. ²A teacher of God should be as helpful to those who believe in it as to those who do not. ³If a definite stand were required of him, it would merely limit his usefulness, as well as his own decision making. ⁴Our course is not concerned with any concept that is not acceptable to anyone, regardless of his formal beliefs. ⁵His ego will be enough for him to cope with, and it is not the part of wisdom to add sectarian controversies to his burdens. ⁶Nor would there be an advantage in his premature acceptance of the course merely because it advocates a long-held belief of his own.

4. It cannot be too strongly emphasized that this course aims at a complete reversal of thought. ²When this is finally accomplished, issues such as the validity of reincarnation become meaningless. ³Until then, they are likely to be merely controversial. ⁴The teacher of God is, therefore, wise to step away from all such questions, for he has much to teach and learn apart from them. ⁵He should both learn and teach that theoretical issues but waste time, draining it away from its appointed purpose. ⁶If there are aspects to any concept or belief that will be helpful, he will be told about it. ⁷He will also be told how to use it. ⁸What more need he know?

5. Does this mean that the teacher of God should not believe in reincarnation himself, or discuss it with others who do? ²The answer is, certainly not! ³If he does believe in reincarnation, it would be a mistake for him to renounce the belief unless his internal Teacher so advised. ⁴And this is most unlikely. ⁵He might be advised that he is misusing the belief in some way that is detrimental to his pupil’s advance or his own. ⁶Reinterpretation would then be recommended, because it is necessary. ⁷All that must be recognized, however, is that birth was not the beginning, and death is not the end. ⁸Yet even this much is not required of the beginner. ⁹He need merely accept the idea that what he knows is not necessarily all there is to learn. ¹⁰His journey has begun.

6. The emphasis of this course always remains the same;—it is at this moment that complete salvation is offered you, and it is at this moment that you can accept it. ²This is still your one responsibility. ³Atonement might be equated with total escape from the past and total lack of interest in the future. ⁴Heaven is here. ⁵There is nowhere else. ⁶Heaven is now. ⁷There is no other time. ⁸No teaching that does not lead to this is of concern to God’s teachers. ⁹All beliefs will point to this if properly interpreted. ¹⁰In this sense, it can be said that their truth lies in their usefulness. ¹¹All beliefs that lead to progress should be honored. ¹²This is the sole criterion this course requires. ¹³No more than this is necessary.