>>282208488
When your mortal body dies your spirit goes to soul society.
When your spiritual body dies in soul society it decomposes into the spirit particles that make up all of soul society.
Those are used to create new souls which go back to the mortal world.
You could call this reincarnation but it's more like your body decomposing and becoming part of the circle of life.
It's not an immortal afterlife, it's a mortal life with extra steps.