Source: https://www.bertha-dudde.org/en/proclamation/2873
2873 Teaching of re-incarnation is misguided.... Law....
September 7, 1943: Book 37
The divine laws are eternally unchanging, and all higher development in the physical as well as in the spiritual kingdom takes place in accordance with these laws. Physical and spiritual creations of the most diverse variety exist. And their only purpose is to guide the spirit which is distant from God back to Him. Yet every stage of development is as different as are the individual creations. Thus they will always be inhabited by spirits whose degree of maturity matches their nature. There will always be a progressive development as long as the spirit moves through the physical creation in a compulsory state.... However, a standstill or decline of development can occur during the final stage of the physical creation as human being.... but at the end of human life the spirit will irrevocably enter the beyond where no further physical creations exist. But even in the spiritual realm a standstill or decline can occur because the being retains its free will which is, however, considerably weakened if it has only achieved a low degree of maturity. Similar to earthly life, higher development in the spiritual realm also depends on activity, and this activity is and has to remain completely ambiguous to people on earth as they cannot comprehend its significance but which, on the other hand, depends on earthly creations.
In effect, people believe that every activity necessitates earthly, i.e. physical, creations. Consequently they support the view that the soul will return to the realm where it formerly had neglected its higher development, that it will return to earth to carry on where it had left off.... that it can repeat its interrupted progress of development anytime until final perfection.... And this assumption leads to a teaching which does not comply with the truth but which finds approval everywhere and is therefore widespread.... to the teaching of re-incarnation on earth.... Only few people understand the disastrous effects of this teaching for humanity if it is not disproved and corrected. This teaching, in a way, overrules the divine law that, in accordance with the plan of divine wisdom, everything must advance if it wants to progress. Re-incarnation on earth would be a regression for the soul approved by God, thus it would completely contradict the divine law which commands and demonstrates consistent progress. Although the being itself can indeed voluntarily descend but God’s will would never return it to a state which it had already overcome once before. And it will never be permitted to arbitrarily repeat a course of action which it had previously failed. For it still has thousands upon thousands of opportunities to develop further but they always take place on different creations and under completely different conditions....
Amen
Translated by Heidi Hanna