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This theory is also believed by billions of people -- such as Buddhists, Hindus, Sikhs, and the adherents to several other Eastern religions.  It's also the belief of Native Americans, and of millions of people worldwide who believe in a Divine Source but do not follow any specific, organized religion.

The Theory:  Humans are spiritual beings (multi-dimensional beings of light) who always were and always will be.   We are each a divine being.   We are each aspects of the collective consciousness we commonly call God.   As non-physical, spirit beings, we only temporarily inhabit our earthly, physical bodies.

According to the reincarnation theory, we intentionally and  temporarily forget who and what we are so that we may come to Earth, live in an earthly human body, and step by step remember who we are.   As a result, we not only know who we are, we also experience ourselves as who we are.   We experience ourselves as divine beings in human bodies with all the creative powers and capacities of God.** 

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When Does Life Begin:  Life does not begin at conception or at any other time.  There is no beginning.   We are eternal beings who always were and always will be.   

The Physical Body:  Life is not a physical body.   Life is the consciousness that inhabits and animates physical bodies.   According to this theory, the  physical body, in and of itself, is of little importance.  It will be shed at death with about as much concern as one would have when taking off a suit of clothes.

Life After the Death of the Physical Body:  We remember who and what we are and continue our existence as non-physical, beings -- as aspects of God.   Outside of physical reality, there is no time, there is no space, everything is  right now, everything is right here.

Forever does not begin after death.   There is no end.   Forever is already here, and it's right now.  Forever is outside of time.    For a more complete discussion of this topic, see the pages titled:  
 Reincarnation and Abortion.
 and   
Could  Reincarnation have been edited out of the Christian Bible?. 

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A fourth way of relating to "God" is called Spirituality.   There are millions of people who acknowledge a power greater than themselves and yet have chosen not to participate in any of the organized religions.  These people distinguish between the most probably theory about what "The Source of All"  actually is and what organized religions tell people to believe about that source.  

The Antithesis of One-Way My-Way:   A spiritual relationship to "The Source of All" is the antithesis of the one-way my-way, rigid, fundamentalist, religious fanaticism that has inspired a vast number of the secular elite (scientists, corporate executives, and government leaders) to think of anything religious or spiritual as a fantasy of the foolish.

Spiritual people have rejected the sheepdom of organized religions and proclaimed the God they feel at every moment within themselves as their true savior.   They consider themselves to be spiritual beings having an Earthly experience.

God by Experience:   For those who live by these Spiritual Principles, God  is a completely personal and experiential phenomenon.   Connecting to "The Source of All" is a process in which they quiet their minds, go inside their own being, and then ask that invisible part of themselves (the part that is conscious energy) to guide their lives on a day-by-day, moment-by-moment basis.   They seek, solicit  and obtain the assistance and the guidance of the God within that is known, not on faith, but rather, by experience.**

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Probabilities instead of Declarations:   With regard to answering questions related to the nature of  "God," the origin of man, when life begins, etc., spiritual people commonly say:

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Reality Versus Beliefs About Reality:   They also commonly say, "Please feel free to believe anything you choose.  You might, however, want to remember that reality is whatever reality is, and your beliefs about reality may or may not be true.  If you chose to use violence, threat of violence, intimidation, or secular law to force others to practice your beliefs, you could be creating serious problems for yourselves and for others as well."

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The questions posed above are irrelevant to atheists.  According to atheistic beliefs, human beings are simply physical bodies which have somehow magically acquired consciousness and that consciousness will end with the death of the body.  Thus, the behavior of atheists is guided by a completely different set of principles..