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.