Hm, well that is a tough question, and one that I've been wondering about for a while as well. Needless to say, from our vantage point it is hard to determine, but I do recall a few comments of the C's that will hopefully help shed some light on the issue and maybe we could draw some inferences therefrom.
Session 4 March 2012
Q: (L) Is there anything you can say to Armando to help him deal with his pain?
A:
Death is just passing through a door that is not accessible to the living except on the mental planes. If his father wishes to fully honor his son and his choice, he might do well to use this event as motivation to develop himself in a more fully spiritual way. More than that, he could help others in lieu of his son for his son.
Session 16 November 1994
Q: (L) Is this transitioning of energy from higher densities into third density or solid matter kind of a traumatic event for universal energy?
A: Subjective.
Q: (L) Is it a form of death?
A:
Death and birth are the same.
(The above session has various other comments about death and changing densities (not just of humans, but even of light going from 1st to 3rd when transferred into electrical energy for one example), but for now this's all I'll be quoting.)
Session 3 June 1995
(TF) In the dream I am on an ocean liner. There are other people on board the ship, but I am not talking to them. I'm not with my friends or family. I am by myself. I among all these people, but I am not with them. It is a long journey. I walk back and forth on deck. Finally we come to a city, a major city, a seaport. I get off the ship; I walk through the city; I walk through the center of the city to the outskirts, into the countryside. The countryside is red; reddish all around. The streets are no longer paved; now they are dirt, red dirt. I come to a big house with a white picket fence under the shadow of a mountain. I know that I am supposed to be in this house. I go inside the house, there are other people there. Again, I am not talking with them when I first get there, and as the days begin to pass I do begin to talk to them and they begin to talk to me. I begin to feel better.
Suddenly, in the dream, I realize that when I was first walking through the city toward the house, I was a dog; in the early days when I had first been in the house, I was being transformed into a human being, and that all the other people in the house were once animals; and that that was why we were at the house, to learn how to become a human being. It had something to do with the power of the mountain. (L) Now, the question I have is: is there some significance to this dream that you can comment on?
A: Not of great significance in a psychic sense, merely a reflection of the subject's awareness of metamorphosis within his own life path.
For consistency's sake I will include an excerpt from the session in question which Wandering Star is referring to. There are other salient details there as well but for now I'll post this:
Session 13 July 2002
Q: (V) I think they are talking about empathy. These soulless humans simply don't care what happens to another person. If another person is in pain or misery, they don't know how to care.
A: The only pain they experience is "withdrawal" of "food" or comfort, or what they want. They are also masters of twisting perception of others so as to seem to be empathetic. But, in general, such actions are simply to retain control.
Q: (A) What does having a soul or not having a soul have to do with bloodline?
A: Genetics marry with soul if present.
Q: Do "organic portals" go to fifth density when they die?
A: Only temporarily until the "second death."
{This refers to an esoteric tradition teaching that some consciousness units dissipate over a period of 40 days after death unless the individual has crystallized an individuated soul.}
As an aside, I have to wonder what "temporarily" means in the context of a timeless realm of existence where, if you do go there and recycle, then isn't any length of stay there "temporary" between incarnations?
Lastly, I want to include this statement on the evolution of the soul:
Session 7 January 1995
Q: (T) So when a plant absorbs nutrients.... (L) Well, a plant is the same density as minerals, so it is almost like... (T) Like two separate entities becoming one? (V) Like Jeffrey Dahmer... {laughter} (L) My bologne has a first name... (LM) Minerals dissolve in water and are then absorbed by the plant, what pain could there be in this?
A: Subjective, L__.
Q: (L) Maybe the dissolution of, say, phosphate in water, is a "death" to it...
A: Close. You limit when you perceive on 3rd level only and think that your perception is all there is.
Q: (L) So, in other words, we should be able to perceive on 1st and 2nd as well as 3rd while working on 4th level understanding?
A: No. Work on 4th, 5th and 6th.
Q: (L) Is it not also beneficial to understand the 1st and 2nd density levels as well, just simply for the exercise in understanding that which is below us?
A: Strive always to rise.
Q: (V) Haven't we already done our 1st and 2nd level work as evolving souls?
A: Yes.
Ok, so I know it's a lot of data but I think it's all relevant to the topic at hand. To speak more frankly for a moment, I think the topic is difficult to talk about because the idea of the "soul", what it is/does/what happens to it at 5th density and so on, is not very clearly defined in our frame of reference or it is otherwise assumed that souls are of like kind; hence, an individuated 3rd density human being is not comparable to the type of being that an organic portal unit is, and correspondingly the experiences of each at 5th density are possibly different entirely.
To speak on the materials above, if we are to assume that any entity of any particular form or level is itself a portion of the universal consciousness, and if the general purpose of existence is for those entities to learn the lessons of their particular levels and ascend in kind, then correspondingly reincarnation is a likely outcome for the "movement" of each unit of the universal consciousness.
While I know that other possibilities have been suggested elsewhere in the material, such as in the case of Vincent Bridges being "frozen" and deteriorating or something to that effect, I am not sure that the question is one not already answered in some form by the material above, particularly the statement of, "Death and birth are the same". I was planning on writing more but I think that says the most really. SO, what do you all think?