Past life regression has its foundations in the belief of reincarnation, and consequently in the 'Law of Karma'. This is a theory which states that a soul is on a journey to merge with what is termed as 'Universal Consciousness' or 'Supreme Power'. On this journey, the soul takes on a physical form in a body, so that it can learn certain lessons along the way, and naturally, meets and encounters other souls on different stages of their cosmic journey. It interacts with these souls to create 'Karma'. This journey entangles the soul into the consequences of the actions and keeps bringing it back to interact with the same and different souls, again and again. Naturally, this means that the soul has to take on a physical form, again. Thus begins an unending cycle. The soul has to eventually understand that this cycle is endless, unless it breaks away totally and merges into the Universe, never to be caught up in this cycle again. When this happens, the soul can then say to have attained 'Moksha' or 'Becomes Enlightened'. This theory also states that there are those evolved souls who choose once again to come back in a physical body so that they may guide others towards this knowledge. These bodies are termed as 'Enlightened Leaders' or 'Bodhisattvas'.
