According to The Urantia Book, the soul's advancement into the spirit realms is characterized by progressively spiritual existences beyond the initial mortal existence, not by repeatedly re-living the material life. It teaches that the life experiences of each individual are wholly unique and personal, and that they contribute to each soul's evolutionary growth and attainment. It provides for a continuity of personal existence and experience, where nothing of value is lost or forgotten. The book teaches that the spirits of departed human beings do not come back to the world of their origin.
Although not supporting the concept of reincarnation, the Urantia revelation offers instead a logical, spiritually consistent, fulfilling, and uplifting account of what happens to a person's soul after death.
"A mortal never returns to his native planet during the dispensation of his temporal existence, and if he should return during a subsequent dispensation, he would be escorted by a transport seraphim of the universe headquarters group." (The Urantia Book, 39:4.15)