Jai Sri Ganesha,
Atman through eternal,
Yet goes on performing virtues and sins through Body, speech and mind,
That in quest to gratify self in material world,
And aggregate the possession of Karma to cycle the truth of Birth and Rebirth,
There is no specific parameter to reach at the truth of next birth,
Yet man with truth of realization on the sphere of wakeful state can retake as Man, it may be as reincarnation, reincarnation is nothing but memory flux to continue with in series for a hidden cause,
May Lord bless all,
Thanks please