No.10231920 ViewReplyOriginalReport
So, we were having discussions on how Spirits work, die, live, etc, yesterday. BLEACH related, brace for sage impact.

I was just reading volume 17, and read a line that sounded familiar to what someone was quoting in the old thread.

Zaraki: "If you die, come back again as a ghost... and we'll do it again!"

This doesn't seem like fact, it seems more like a phrase to motivate his opponent to stand up again and again after he takes fatal blow after fatal blow.

So I think shinigami do not reincarnate, but their spirit particles are reused in the spirit system to create new spirits. Kaien's statement stands, when you die, you become spirit particles.