Reincarnation is rejected by the Church because it contradicts the teaching on the Resurrection, for as Scripture says “It is appointed for men to die once”, and that in the last days, the dead shall rise again for Final judgment,as the book of Revelation clearly affirms.
Reincanation on the other hand, speaks nothing about the resurrection of the dead, and in fact contradicts it, by referring to the body as a worn-out garment to be cast away at death, and makes no further mention of it. It then speaks about the soul inhabiting a “new” body after death, a process that may be repeated many times, like what the Bhagavad Gita clearly says:
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* Worn out garments are shed by the body*
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Worn out bodies are shed by the dweller.*
However, the relationship of the soul to the body is far more intimate and profound than the mere relationship of garment to the body. When a garment(your clothes) are removed, your clothes do not automatically decay. But when the soul leaves the body, the body corrupts.
Or, as a better analogy, reincarnationists compare the relationship of soul with body with that of a driver and his car. Just as our soul "drives our body, the driver likewise “drives” the automobile. The problem is that when the driver leaves the car, the car does not corrupt, but the body does decay when the soul leaves it at death.
Those who view reincarnation as a form of “second chance” for the soul to make amends for past sins (the popular view), the question must be asked, why is it we don’t remember our past lives? If we cannot remember them, how can you correct them?
If reincarnation is true, that after death, one is reborn, then mathematically, there must be exactly one birth for every death that occurs, that is, if there are five billion people alive now then, there should likewise be five billion people alive a thousand years ago, and there would still be the same number of people alive a thousand years hence. The problem is that there are more human beings alive now than there were a hundred, five hundred or a thousand years ago. How do we account for this imbalance then?
Gerry