The Hindu theory of reincarnation is based upon four basic principles: permanence of the atman , existence of maya (the original ignorance ), liberation ( moksha ) of the atman from samsara and the law of Karma .
Long for the wakeful is the night. Long for the weary, a league. For fools unaware of True Dhamma, Samsara is long. (Verse 60)
In other philosophical systems including Advaita Vedanta, maya is thought of as cosmic illusion or ignorance ( avidya ) that deludes the atman into forgetting its own divine nature. This forgetfulness of its true nature further causes the atman to mistakenly identify itself with the body and mind , assume individuality , and thus subject itself to the physical limitations in the phenomenal world ( Samsara ).
The final emancipation called mokhsha for the beings who are bound to the problems of Samsara can be attained by intense devotion to the Lord with the true knowledge of HIM.