As an individual one may believe in rebirth as they may have come across many cases of rebirth.

As an individual one may believe in rebirth as they may have come across many cases of rebirth.   The point here is the present birth, life itself is a happening within the illusion. Thus whatever takes place in the illusion has to be illusion. The truth is the formless substance and witness of the illusion. The formless substance and witness is the soul or spirit. The formless  soul  or consciousness,  is the innermost  self and it pervades in everything and everywhere in illusion.  Thus the  formless soul or consciousness soul is not and individual because it pervades in  everything and everywhere in all the three states. it is birth less because it is formless.  

Thus the birth, life, death, rebirth and reincarnation and Avatar are mere illusion on the standpoint of the soul or consciousness, the innermost self. There is no second thing exists other then the soul or consciousness. Therefore soul or consciousness is Barman or Christ or Buddha's nature . 

 The reincarnation is based on the karma theory.  The karma theory is based on the birth, life and death. The birth, life and death are reality only on the base of the false self. Thus whatever based on the false self is bound to be false hood.   By accepting karma theory is accepting the falsehood as reality.   Thus whatever is based on the birth identity will not yield any truth. If one accepts the karma theory then it is impossible to treat the world as illusion. All the pundits’ explanation of karma theory carries no weight on realm of truth.